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                          November 18, 2021

       Mark Fandrich
       Chief Financial Officer
       Communications Systems Inc.
       10900 Red Circle Drive
       Minnetonka , Minnesota 55343

                                                        Re: Communications
Systems Inc.
                                                            Registration
Statement on Form S-4
                                                            Filed November 12,
2021
                                                            File No. 333-260999

       Dear Mr. Fandrich:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 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 Gregory
Herbers at 202-551-8028 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Manufacturing
       cc:                                              April Hamlin