SYNCHRONOSS TECHNOLOGIES, INC.
                               750 ROUTE 202 SOUTH
                                    SUITE 600
                          BRIDGEWATER, NEW JERSEY 08807



June 13, 2006

VIA EDGAR AND FACSIMILE

Securities and Exchange Commission
Division of Corporate Finance
100 F. Street, N.E.
Washington, D.C.  20549

Facsimile:  (202) 772-9210

Attn:  Daniel Lee, Esq.

         RE:  SYNCHRONOSS TECHNOLOGIES, INC.
              REGISTRATION STATEMENT ON FORM S-1 (FILE NO. 333-132080)

Dear Mr. Lee:

         Pursuant to Rule 461 under the Securities Act of 1933, as amended,
Synchronoss Technologies, Inc. (the "Company") hereby requests that the
effective date of the above-referenced Registration Statement on Form S-1 (File
No. 333-132080) be accelerated so that the Registration Statement may become
effective at 4:30 p.m. Eastern Time on Wednesday, June 14, 2006, or as soon
thereafter as practicable.

         The Company hereby acknowledges that:

                  o        should the Commission or the staff, acting pursuant
                           to delegated authority, declare the filing effective,
                           it does not foreclose the Commission from taking any
                           action with respect to the filing;

                  o        the action of the Commission or the staff, acting
                           pursuant to delegated authority, in declaring the
                           filing effective, does not relieve the Company from
                           its full responsibility for the adequacy and accuracy
                           of the disclosure in the filing; and

                  o        the Company may not assert the staff comments and the
                           declaration of effectiveness as a defense in any
                           proceeding initiated by the Commission or any person
                           under the federal securities laws of the United
                           States.

         By separate letter, the underwriters of the issuance of the securities
being registered will join in this request for acceleration. This acceleration
request supersedes the acceleration request filed by the Company as of June 12,
2006.






Securities and Exchange Commission
Division of Corporate Finance
June 13, 2006
Page 2







         Thank you for your attention to this matter.


                                    Very truly yours,

                                    Synchronoss Technologies, Inc.



                                    By:  /s/ Stephen G. Waldis
                                         --------------------------------------
                                          Stephen G. Waldis
                                          President and Chief Executive Officer


  
cc:  Lawrence R. Irving, Synchronoss Technologies, Inc.
     Marc F. Dupre, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP
     Angela N. Clement, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP
     Keith F. Higgins, Ropes & Gray LLP
     Mary-Alice Brady, Ropes & Gray LLP