SEC Comment Letter for SUNation Energy, Inc. (SUNE) (CIK 0000022701) (SUNE) — Feb 28, 2022
SUNation Energy, Inc. (SUNE) (CIK 0000022701)
Date: Feb. 28, 2022 · CIK: 0000022701 · Accession: 0000000000-22-002210
AI Filing Summary & Sentiment
File numbers found in text: 333-262893
Letter
United States securities and exchange commission logo February 28, 2022 Mark Fandrich Chief Financial Officer Communications Systems, Inc. 10900 Red Circle Drive Minnetonka, MN 55343 Re:Communications Systems, Inc. Registration Statement on Form S-3 Filed February 22, 2022 File No. 333-262893 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 Jennifer Angelini at 202-551-3047 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: April Hamlin
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United States securities and exchange commission logo
February 28, 2022
Mark Fandrich
Chief Financial Officer
Communications Systems, Inc.
10900 Red Circle Drive
Minnetonka, MN 55343
Re:Communications Systems, Inc.
Registration Statement on Form S-3
Filed February 22, 2022
File No. 333-262893
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 Jennifer Angelini at 202-551-3047 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: April Hamlin