SEC Comment Letter for SUNation Energy, Inc. (SUNE) (CIK 0000022701) (SUNE) — Dec 19, 2008

SUNation Energy, Inc. (SUNE) (CIK 0000022701)
Date: Dec. 19, 2008 · CIK: 0000022701 · Accession: 0000000000-08-062774

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AI Filing Summary & Sentiment

File numbers found in text: 001-31588

Date

December 19, 2008

Author

L a r r y S p i r g e l A s s i s t a n t D i r e c t o r

Form

UPLOAD

Company

SUNation Energy, Inc. (SUNE) (CIK 0000022701)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3720 December 19, 2008 Mr. Jeffrey K. Berg President, Chief Executive Officer and Director Communications Systems, Inc. 10900 Red Circle Drive Minnetonka, MN 55343 RE: Communications Systems, Inc. Form 10-K for the year ended December 31, 2007 Filed March 31, 2008 File No. 001-31588

Dear Mr. Berg: We have completed our review of your Form 10-K and have no further comments at this time.

Sincerely,
L a r r y S p i r g e l A s s i s t a n t D i r e c t o r

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

 Mail Stop 3720           December 19, 2008  Mr. Jeffrey K. Berg  President, Chief Executive Officer and Director Communications Systems, Inc.  10900 Red Circle Drive Minnetonka, MN  55343
 RE: Communications Systems, Inc.
Form 10-K for the year ended December 31, 2007
  Filed March 31, 2008   File No. 001-31588

 Dear Mr. Berg:
 We have completed our review of your Form 10-K and have no further comments
at this time.

Sincerely,

        L a r r y  S p i r g e l          A s s i s t a n t  D i r e c t o r

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