September 16, 2019 Thomas J. Gibson Chief Financial Officer Streamline Health Solutions, Inc. 1175 Peachtree Street NE, 10th Floor Atlanta, Georgia 30361 Re: Streamline Health Solutions, Inc. Registration Statement on Form S-3 Filed September 12, 2019 File No. 333-233727 Dear Mr. Gibson: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Mitchell Austin, Staff Attorney, at (202) 551-3574 or, in his absence, Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Information Technologies and Services cc: David W. Ghegan, Esq.