SEC Comment Letter for SUNation Energy, Inc. (SUNE) (CIK 0000022701) (SUNE) — Jan 15, 2014

SUNation Energy, Inc. (SUNE) (CIK 0000022701)
Date: Jan. 15, 2014 · CIK: 0000022701 · Accession: 0000000000-14-002027

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AI Filing Summary & Sentiment

File numbers found in text: 001-31588

Date

Jan. 15, 2014

Author

/s/ Kathleen Krebs, for

Form

UPLOAD

Company

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

Letter

January 13, 201 4 Via E -mail Edwin C. Freeman Chief Financial Officer Communications Systems, Inc. 10900 Red Circle Drive Minnetonka, Minnesota 55343

Re: Communications Systems, Inc. Form 10 -K for Fiscal Year E nded December 31, 20 12 Filed March 15, 201 3 File No. 001-31588

Dear Mr . Freeman :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the Unite d States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Kathleen Krebs, for

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January  13, 201 4

Via E -mail
Edwin C. Freeman
Chief Financial  Officer
Communications Systems, Inc.
10900 Red Circle Drive
Minnetonka, Minnesota 55343

 Re: Communications Systems, Inc.
Form 10 -K for Fiscal Year E nded December 31, 20 12
  Filed March  15, 201 3
  File No. 001-31588

Dear Mr . Freeman :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not  foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the Unite d States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Kathleen Krebs, for

Larry Spirgel
Assistant Director

SecProbe.io