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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000897101-10-000149.txt : 20100430
<SEC-HEADER>0000897101-10-000149.hdr.sgml : 20100430
<ACCEPTANCE-DATETIME>20100129152242
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000897101-10-000149
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20100129

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INSIGNIA SYSTEMS INC/MN
		CENTRAL INDEX KEY:			0000875355
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS MANUFACTURING INDUSTRIES [3990]
		IRS NUMBER:				411656308
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		8799 BROOKLYN BLVD.
		CITY:			MINNEAPOLIS
		STATE:			MN
		ZIP:			55445
		BUSINESS PHONE:		7633926200

	MAIL ADDRESS:	
		STREET 1:		8799 BROOKLYN BLVD.
		CITY:			MINNEAPOLIS
		STATE:			MN
		ZIP:			55445
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">January 29, 2010</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Securities and Exchange Commission</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Division of Corporation Finance</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Mail Stop 4631</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Washington, D.C. 20549-4631</FONT></P>
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<P style="MARGIN: 0in 0in 0pt"><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Insignia Systems, Inc.<BR>
Form 10-K for the fiscal year ended December 31, 2008<BR>
Filed March 31, 2009<BR>
File #1-13471</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Dear Sir or Madam:</FONT></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">This letter is in response to the comment letter dated December 22, 2009, relating to our Form 10-K for the year ended December 31, 2008.&nbsp; This letter sets forth each comment followed by our response.&nbsp; We are also filing today an amendment to the Form 10-K for the year ended December 31, 2008, and amendments to our Forms 10-Q for the quarters ended March 31, 2009 and June 30, 2009.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Comment</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><U><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Form 10-K for the Fiscal Year Ended December 31, 2008</FONT></U></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><U><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Patents and Trademarks, page 6</FONT></U></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">In future filings, please disclose who the Developer is, and clarify, if true, that the company does not rely upon any rights granted by the Developer with respect to the POPSign program.&nbsp; Also, it appears that you have not filed the license agreement with the Developer as an exhibit to the annual report.&nbsp; Please tell why this agreement is not required to be filed pursuant to Item 601(b)(10) of Regulation S-K, or otherwise, please file the agreement as an exhibit with your next annual report.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt 37.45pt; TEXT-INDENT: -37.45pt; TEXT-ALIGN: justify"><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Response</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">The technology obtained from the Developer relates to the Company&#146;s <FONT style="FONT-SIZE: 10pt" face="Times New Roman">thermal paper </FONT>sign card product, and not&nbsp;<FONT style="FONT-SIZE: 10pt" face="Times New Roman">the Company&#146;s&nbsp;</FONT>POPSign <FONT style="FONT-SIZE: 10pt" face="Times New Roman">service business</FONT>.&nbsp; The agreement with the Developer was previously filed as an exhibit, but the Company stopped listing the agreement as an exhibit in our Form 10-K for the year ended December 31, 2008, because revenue from this product line was only 2.5 percent of the Company&#146;s revenue in 2008, and the royalties paid to the Developer are no longer material.&nbsp; Royalties paid to the Developer were approximately $7,900 in 2008, and approximately $5,900 in 2009, and are expected to continue to decline in the future.&nbsp; References to the Developer will be delete
d from future filings.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Insignia Systems, Inc.</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">January 29, 2010</FONT><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif"> </FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">File #1-13471</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Page 2</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Comment</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 37.4pt; TEXT-INDENT: -37.4pt; TEXT-ALIGN: justify"><U><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Customers, page 7</FONT></U></P>
<P style="MARGIN: 0in 0in 0pt 37.4pt; TEXT-INDENT: -37.4pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">In accordance with Item 101(c)(1)(vii) of Regulation S-K, in future filings please identify the customers who accounted for 10% or more of your annual net sales.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">This information will be provided in future filings.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt 37.4pt; TEXT-INDENT: -37.4pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Comment</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt 37.4pt; TEXT-INDENT: -37.4pt; TEXT-ALIGN: justify"><U><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Item 1A &#150; Risk Factors, page 8</FONT></U></P>
<P style="MARGIN: 0in 0in 0pt 37.4pt; TEXT-INDENT: -37.4pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Please note that you should disclose all known material risks.&nbsp; In future filings, please delete the second sentence in the introductory paragraph.&nbsp; If risks are not deemed material you should not reference them.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Response</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">The second sentence in the introductory paragraph of Risk Factors will be deleted in future filings.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt 37.4pt; TEXT-INDENT: -37.4pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Comment</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt 37.45pt; TEXT-INDENT: -37.45pt; TEXT-ALIGN: justify"><U><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Item 15.&nbsp; Exhibits and Financial Statement Schedules, page 43</FONT></U></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">4.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">We note that portions of the Exclusive Reseller Agreement between Valassis Sales &amp; Marketing Services, Inc. and the Company entered into as of June 12, 2006 (Exhibit 10.8) and Amendment #2 to the same agreement (Exhibit 10.12) have been omitted pursuant to a confidential treatment request filed with the Commission.&nbsp; Please ensure that in future filings you identify with a footnote the agreements subject to confidential treatment requests.&nbsp; Also, please tell us why you have not filed Amendment #1 as an exhibit to the annual report, or otherwise file it with your next periodic report.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Response</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">We will note in future filings the agreements that are subject to confidential treatment requests.&nbsp; Amendment #1 to the Exclusive Reseller Agreement is being filed as an exhibit with the Form 10-K/A being filed today.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Securities and Exchange Commission </FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Insignia Systems, Inc.</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">January 29, 2010</FONT><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif"> </FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">File #1-13471</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Page 3</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif"></FONT></B>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif"></FONT></B>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Comment</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt 37.4pt; TEXT-INDENT: -37.4pt; TEXT-ALIGN: justify"><U><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Exhibit 31.1. &#150; Certification of Principal Executive Officer</FONT></U></P>
<P style="MARGIN: 0in 0in 0pt 37.4pt; TEXT-INDENT: -37.4pt; TEXT-ALIGN: justify"><U><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Exhibit 31.2. &#150; Certification of Principal Financial Officer</FONT></U></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Your certifications omit the following language at the end of paragraph 4: &#147;and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f) for the registrant&#133;&#148;&nbsp; Please file an amendment to your Form 10-K to include certificates that do not exclude the stated language.&nbsp; Please note that in response to this comment, your amended Form 10-K should include the cover page, explanatory note, signature page and Items 1, 2, 4, and 5 of the certifications.&nbsp; In addition, since it appears that this is not the first year in which you have filed management&#146;s report on internal control over financial reporting, the Form 10-K/A must also include full Item 9A disclosure as well as the company&#146;s financial statements.&nbsp; Please also ensure that the revised certifications refer to Form 10-K/A and are currently dated.&nbsp; Please refer 
to Section 246.13 of the Division of Corporation Finance &#150; Compliance and Disclosure Interpretations of Regulation S-K, which can be found at </FONT><U><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif" color=#000000>http://www.sec.gov/divisions/corpfin/guidance/regs-kinterp.htm</FONT></U><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif"><FONT color=#000000>.</FONT>&nbsp; Please comply with this comment with respect to your quarterly report on Form 10-Q for the periods ended March 31, 2009 and June 30, 2009.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">The Form 10-K/A being filed today includes the required wording in the certifications, together with Item 9A disclosure and the Company&#146;s financial statements.&nbsp; The Forms 10-Q/A being filed today for the periods ended March 31, 2009 and June 30, 2009, include the same changes in the certifications.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Comment</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt 37.4pt; TEXT-INDENT: -37.4pt; TEXT-ALIGN: justify"><U><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Quarterly Report on Form 10-Q For the Period Ended March 31, 2009</FONT></U></P>
<P style="MARGIN: 0in 0in 0pt 37.4pt; TEXT-INDENT: -37.4pt; TEXT-ALIGN: justify"><U><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Quarterly Report on Form 10-Q For the Period Ended June 30, 2009</FONT></U></P>
<P style="MARGIN: 0in 0in 0pt 37.4pt; TEXT-INDENT: -37.4pt; TEXT-ALIGN: justify"><U><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Quarterly Report on Form 10-Q For the Period Ended September 30, 2009</FONT></U></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">We note your disclosure that your certifying officers concluded that your disclosure controls and procedures were effective &#147;in timely alerting them to material information relating to the Company required to be included in the Company&#146;s periodic filings under the Exchange Act.&#148;&nbsp; This description appears to be based on the definition of disclosure controls and procedures set forth in Rules 13a-15(e) and 15d-15(e) under the Exchange Act.&nbsp; As described, however, the evaluation does not fully conform to the definition in those rules.&nbsp; Specifically, the description does not indicate that your disclosure controls and procedures are effective to ensure that information is accumulated and communicated to management, including the principal executive and financial officers, as appropriate to allow timely decisions regarding required disclosure.&nbsp; Please confirm this to us a
nd revise accordingly in future filings.&nbsp; Alternatively, you may simply state in future filings that your certifying officers concluded on the applicable dates that your disclosure controls and procedures were effective.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt">&nbsp;</P>
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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Securities and Exchange Commission </FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Insignia Systems, Inc.</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">January 29, 2010</FONT><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif"> </FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">File #1-13471</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Page 4</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif"></FONT></B>&nbsp;</P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">We will state in future filings that our certifying officers concluded that our disclosure controls and procedures were effective on the applicable dates.&nbsp; This change has also been made in Item 4 of the Forms 10-Q/A being filed today for the periods ended March 31, 2009 and June 30, 2009. </FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif"></FONT></B>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Comment</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt 37.4pt; TEXT-INDENT: -37.4pt; TEXT-ALIGN: justify"><U><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Definitive Proxy Statement on Schedule 14A filed on April 6, 2009</FONT></U></P>
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<P style="MARGIN: 0in 0in 0pt 37.4pt; TEXT-INDENT: -37.4pt; TEXT-ALIGN: justify"><U><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">General</FONT></U></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Item 13 of Form 10-K requires that you provide disclosure in accordance with Item 404 of Regulation S-K.&nbsp; We are unable to locate disclosure regarding certain relationships and related transactions.&nbsp; Please advise or otherwise include appropriate disclosure in your next amendment.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">The Form 10-K/A being filed today includes disclosure under Part III, Item 13, responding to this comment.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt 37.4pt; TEXT-INDENT: -37.4pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Comment</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><U><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Director Compensation, page 3</FONT></U></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Please revise your disclosure to clarify whether the re-election of directors occurs annually and the reasons behind Chairman&#146;s grant of non-qualified options being five times greater than the grant to the other independent directors.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Future proxy statements will clarify that all of the directors are re-elected annually.&nbsp; The Form 10-K/A being filed today includes disclosure under Part III, Item 11, responding to this comment regarding the option grant to the Company&#146;s Chairman under the heading Director&#146;s Compensation.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Securities and Exchange Commission </FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Insignia Systems, Inc.</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">January 29, 2010</FONT><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif"> </FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">File #1-13471</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Page 5</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif"></FONT></B>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Comment</FONT></B></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><U><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Executive Compensation, page 10</FONT></U></P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><U><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Compensation Discussion &amp; Analysis, page 10</FONT></U></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Your CD&amp;A provides no analysis of how the compensation committee made its decisions regarding compensation paid to executives in 2008.&nbsp; Your CD&amp;A should clearly explain how the qualitative and quantitative items that the committee considered translated into objective pay determinations.&nbsp; Please amend your Form 10-K to enhance your discussion significantly and to respond to the specific comments we have below.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">RESPONSE</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">The Form 10-K/A being filed today includes additional disclosure in Part III, Item 11, responding to this comment under the heading Compensation Discussion and Analysis.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Comment</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt 37.4pt; TEXT-INDENT: -37.4pt; TEXT-ALIGN: justify"><U><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Base Salary, page 10</FONT></U></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">In the first paragraph you disclose that the base salaries for your executive officers &#147;are intended to be competitive with the median base salaries paid by other corporations similar to the [c]ompany&#148;.&nbsp; Since it appears that you benchmark your executives&#146; compensation, your disclosure would need to comply with Item 402(b)(2)(xiv) of Regulation S-K.&nbsp; Question 118.05 of Regulation S-K Compliance and Disclosure Interpretations, which are available on our website at </FONT><U><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif" color=#000000>http://www.sec.gov/divisions/corpfin/guidance/regs-kinterp.htm</FONT></U><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif"><FONT color=#000000>,</FONT> provides further guidance on when a registrant must identify the benchmark in the filing.&nbsp; In addition, in future filings, please clarify whether you benchmark your compe
nsation, and if so, please made the appropriate disclosures, including among other things, identifying the companies comprising the peer group of corporations &#147;similar&#148; to the company.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">The Form 10-K/A being filed today includes additional disclosure in Part III, Item 11, responding to this comment under the heading Compensation Discussion and Analysis.&nbsp; The Company does not consider its procedures to be benchmarking.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt 37.4pt; TEXT-INDENT: -37.4pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif"></FONT>&nbsp;</P>
<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Comment</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">11.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">We note that with the exception of Mr. Jones, the base salaries for the other executive officers were increased; however, you provide no analysis of the factors that the compensation committee considered for purposes of determining the amount of each executive officer&#146;s base salary.&nbsp; Please see Item 402(a)(v) of Regulation S-K.&nbsp; Please revise your disclosure accordingly, and in addition disclose what type of compensation surveys the committee reviews and how such information influences the committee&#146;s decisions.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Securities and Exchange Commission </FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Insignia Systems, Inc.</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">January 29, 2010</FONT><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif"> </FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">File #1-13471</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">The Form 10-K/A being filed today includes additional disclosure in Part III, Item 11, responding to this comment under the heading Compensation Discussion and Analysis.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><B><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Comment</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt 37.4pt; TEXT-INDENT: -37.4pt; TEXT-ALIGN: justify"><U><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Annual Incentives, page 11</FONT></U></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Your disclosure about how the amount of incentive compensation is determined is overly broad and generic.&nbsp; There is no analysis of how financial performance targets were determined, what their level of achievement was, and whether the compensation committee&#146;s assessment of individual performance was based upon review of pre-established individual goals or whether it was based upon the committee&#146;s subjective determination.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Please revise your disclosure to greatly enhance your analysis of how the committee determined the incentive compensation amounts, including a qualitative and quantitative discussion of the financial performance targets, and each executive&#146;s individual targets.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Please disclose the actual level of achievement for each performance goal and how the ultimate level of award was determined.&nbsp; Please see Item 402(b)(1)(v) of Regulation S-K.&nbsp; We note footnote (3) disclosure to the summary compensation table on page 12.&nbsp; The reference to achievement of &#147;certain revenue and gross margin performance targets&#148; is overly broad and generic.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Please note that to the extent that the compensation committee&#146;s decisions regarding an executive officer&#146;s individual performance were based upon a subjective evaluation, in accordance with Item 402(b)(2)(vii) of Regulation S-K, please ensure to disclose each executive officer&#146;s personal objectives by also identifying the specific contributions made by each executive and contextualize those achievements for purposes of demonstrating how they resulted in specific compensation decisions.&nbsp; Although quantitative targets for subjective or qualitative assessments may not be required, you should provide insight of how qualitative inputs are translated into objective pay determinations.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">The Form 10-K/A being filed today includes additional disclosure in Part III, Item 11, responding to this comment under the headings Compensation Discussion and Analysis and Summary Compensation Table.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Securities and Exchange Commission </FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Insignia Systems, Inc.</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">January 29, 2010</FONT><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif"> </FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: right" align=right><B><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">File #1-13471</FONT></B></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Page 7</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">The Company hereby acknowledges that:</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">the Company is responsible for the adequacy and accuracy of the disclosure in its filings;</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">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 United States.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Please contact the undersigned with questions or comments.</FONT></P>
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<P style="MARGIN: 0in 0in 0pt; TEXT-ALIGN: justify"><FONT lang=EN-US style="FONT-SIZE: 10pt" face="Times New Roman,serif">Very truly yours,</FONT></P>
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<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">/s/ Justin W. Shireman</FONT></P>
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     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="100%">
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Justin W. Shireman</FONT></P>
</TD></TR>
<TR>
     <TD style="PADDING-RIGHT: 0in; PADDING-LEFT: 0in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" vAlign=top width="100%">
<P style="MARGIN: 0in 0in 0pt"><FONT style="FONT-SIZE: 10pt" face="Times New Roman,serif">Vice President, Finance and CFO</FONT></P>
</TD></TR></TABLE></DIV>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
