SEC Company Response from SUNation Energy, Inc. (SUNE) (CIK 0000022701) (SUNE) — Mar 22, 2022
SUNation Energy, Inc. (SUNE) (CIK 0000022701)
Date: March 22, 2022 · CIK: 0000022701 · Accession: 0000897101-22-000292
AI Filing Summary & Sentiment
File numbers found in text: 333-262893
Letter
Communications Systems, Inc.
10900 Red Circle Drive
Minnetonka, Minnesota 55343
March 22, 2022
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Communications Systems, Inc.
Registration Statement on Form S-3, as amended
File No. 333-262893
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, Communications Systems, Inc. hereby respectfully requests acceleration of the effective date of the above-referenced Registration Statement so that the same shall become effective as of 4:00 p.m. Eastern Time on Thursday, March 24, 2022, or as soon as practicable thereafter.
If you have any questions regarding this request, please contact April Hamlin of Ballard Spahr LLP, counsel to the Company, at (612) 371-3211. In addition, please notify Ms. Hamlin when this request for acceleration has been granted.
Sincerely,
COMMUNICATIONS SYSTEMS, INC.
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CORRESP 1 filename1.htm Communications Systems, Inc. 10900 Red Circle Drive Minnetonka, Minnesota 55343 March 22, 2022 Via EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Communications Systems, Inc. Registration Statement on Form S-3, as amended File No. 333-262893 Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, Communications Systems, Inc. hereby respectfully requests acceleration of the effective date of the above-referenced Registration Statement so that the same shall become effective as of 4:00 p.m. Eastern Time on Thursday, March 24, 2022, or as soon as practicable thereafter. If you have any questions regarding this request, please contact April Hamlin of Ballard Spahr LLP, counsel to the Company, at (612) 371-3211. In addition, please notify Ms. Hamlin when this request for acceleration has been granted. Sincerely, COMMUNICATIONS SYSTEMS, INC. /s/ Mark D. Fandrich Mark D. Fandrich Chief Financial Officer