From: Rich Wasielewski
Affiliation: CFO, Nortech Systems, Inc.
Sent: March 31, 2006
Subject: File No. 265-23

Member of the SEC Advisory Committee,

Our CEO, Mike Degen and I support the Securities and Exchange Commission Advisory Committee recommendations on reducing the burdens of Sarbanes-Oxley Act Section 404 on smaller public companies such as Nortech. After implementation of the committees recommendations we will continue to invest in our internal control and expand our management assessment activities but not at the expense and resources needed to meet SOX Section 404 in its original form. We believe the costs to meet the original requirements are exceeding the benefits, making us less competitive and add no additional shareholder value. We also believe that market capitalization alone without the revenue factor will simplify the definition of small public companies.

Thank you for allowing us the opportunity to comment and input on this critical issue facing small public companies competing in a highly competitive global market.