-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 SxhBm0fqIoXgcblHYrp1CbqRHR2U/HHQZ6TeO8RINOsCuuqfMTx3UorH1xPA1w6S
 idEIsm5n4NkquIXnWdLN+Q==

<SEC-DOCUMENT>0000000000-08-062774.txt : 20090204
<SEC-HEADER>0000000000-08-062774.hdr.sgml : 20090204
<ACCEPTANCE-DATETIME>20081219130044
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-08-062774
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20081219

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMMUNICATIONS SYSTEMS INC
		CENTRAL INDEX KEY:			0000022701
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE & TELEGRAPH APPARATUS [3661]
		IRS NUMBER:				410957999
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		213 S MAIN ST
		CITY:			HECTOR
		STATE:			MN
		ZIP:			55342
		BUSINESS PHONE:		3208486231

	MAIL ADDRESS:	
		STREET 1:		213 MAIN STREET
		STREET 2:		P O BOX 777
		CITY:			HECTOR
		STATE:			MN
		ZIP:			55342
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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