SEC Comment Letter for SUNation Energy, Inc. (SUNE) (CIK 0000022701) (SUNE) — Nov 17, 2010

SUNation Energy, Inc. (SUNE) (CIK 0000022701)
Date: Nov. 17, 2010 · CIK: 0000022701 · Accession: 0000000000-10-068703

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AI Filing Summary & Sentiment

File numbers found in text: 001-31588

Date

November 17, 2010

Author

Larry Spirgel

Form

UPLOAD

Company

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

Letter

November 17, 2010 Via U.S. Mail and Facsimile: (952) 996-1693 Mr. Jeffrey K. Berg President and Chief Executive Officer Communications Systems, Inc. 10900 Red Circle Drive Minnetonka, MN 55343

Re: Communications Systems, Inc. Form 10-K for fiscal year ended December 31, 2009 Filed March 18, 2010, as amended November 12, 2010 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,
Larry Spirgel
A s s i s t a n t D i r e c t o r

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November 17, 2010

Via U.S. Mail and Facsimile: (952) 996-1693
Mr. Jeffrey K. Berg
President and Chief Executive Officer Communications Systems, Inc.  10900 Red Circle Drive Minnetonka, MN 55343

Re: Communications Systems, Inc.
  Form 10-K for fiscal year ended December 31, 2009
Filed March 18, 2010, as amended November 12, 2010 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,

Larry Spirgel
        A s s i s t a n t  D i r e c t o r

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