<SEC-DOCUMENT>0000897101-15-000702.txt : 20150521
<SEC-HEADER>0000897101-15-000702.hdr.sgml : 20150521
<ACCEPTANCE-DATETIME>20150521171508
ACCESSION NUMBER:		0000897101-15-000702
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20150521
DATE AS OF CHANGE:		20150521
EFFECTIVENESS DATE:		20150521

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMMUNICATIONS SYSTEMS INC
		CENTRAL INDEX KEY:			0000022701
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE & TELEGRAPH APPARATUS [3661]
		IRS NUMBER:				410957999
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-204379
		FILM NUMBER:		15883643

	BUSINESS ADDRESS:	
		STREET 1:		10900 RED CIRCLE DRIVE
		CITY:			MINNETONKA
		STATE:			MN
		ZIP:			55343
		BUSINESS PHONE:		9529961674

	MAIL ADDRESS:	
		STREET 1:		10900 RED CIRCLE DRIVE
		CITY:			MINNETONKA
		STATE:			MN
		ZIP:			55343
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>csi151847_s8.htm
<DESCRIPTION>FORM S-8
<TEXT>
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<P STYLE="font: 10pt Times New Roman TUR,serif; margin: 0"><B>As filed with the Securities and Exchange Commission on May 21, 2015.</B></P>

<P STYLE="font: 10pt Times New Roman TUR,serif; margin: 0; text-align: right; border-bottom: Black 1.5pt solid"><B>Registration
No. 333-_______</B><BR>
&nbsp;</P>


<P STYLE="font: 10pt Times New Roman TUR,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman TUR,serif; margin: 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 10pt Times New Roman TUR,serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman TUR,serif; margin: 0; text-align: center"><B>WASHINGTON, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman TUR,serif; margin: 0; text-align: center"><B>____________________________</B></P>

<P STYLE="font: 10pt Times New Roman TUR,serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman TUR,serif; margin: 0; text-align: center"><B>FORM S-8</B></P>

<P STYLE="font: 10pt Times New Roman TUR,serif; margin: 0; text-align: center"><B>REGISTRATION STATEMENT UNDER THE SECURITIES ACT
OF 1933</B></P>

<P STYLE="font: 10pt Times New Roman TUR,serif; margin: 0; text-align: center"><B>____________________________</B></P>

<P STYLE="font: 10pt Times New Roman TUR,serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman TUR,serif; margin: 0; text-align: center"><B>COMMUNICATIONS SYSTEMS, INC.</B></P>

<P STYLE="font: 10pt Times New Roman TUR,serif; margin: 0; text-align: center">(Exact name of registrant as specified in its charter)</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>Minnesota</B></FONT></TD>
    <TD STYLE="width: 50%; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>41-0957999</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman TUR,serif">(State or other jurisdiction of</FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman TUR,serif">(I.R.S. Employer</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman TUR,serif">incorporation or organization)</FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font: 10pt Times New Roman TUR,serif">Identification No.)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman TUR,serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">10900 Red Circle Drive Minnetonka, Minnesota 55343</P>

<P STYLE="font: 10pt Times New Roman TUR,serif; margin: 0; text-align: center">(Address of principal executive offices and zip
code)</P>

<P STYLE="font: 10pt Times New Roman TUR,serif; margin: 0; text-align: center"><B>____________________________</B></P>

<P STYLE="font: 10pt Times New Roman TUR,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman TUR,serif; margin: 0; text-align: center"><B>COMMUNICATIONS SYSTEMS, INC.</B></P>

<P STYLE="font: 10pt Times New Roman TUR,serif; margin: 0; text-align: center"><B>2011 Executive Incentive Compensation Plan<BR>
1990 Employee Stock Purchase Plan</B></P>

<P STYLE="font: 10pt Times New Roman TUR,serif; margin: 0; text-align: center">(Full title of the Plan)</P>

<P STYLE="font: 10pt Times New Roman TUR,serif; margin: 0; text-align: center"><B>____________________________</B></P>

<P STYLE="font: 10pt Times New Roman TUR,serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="width: 70%; border-collapse: collapse; font-size: 10pt">
<TR STYLE="vertical-align: top">
    <TD NOWRAP STYLE="width: 63%; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman,serif; text-align: justify">&nbsp;</TD>
    <TD NOWRAP STYLE="width: 37%; padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman,serif; text-align: justify"><FONT STYLE="font: 10pt Times New Roman TUR,serif">Copy to:</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman,serif"><FONT STYLE="font: 10pt Times New Roman TUR,serif"><B>Edwin C. Freeman</B></FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman,serif"><FONT STYLE="font: 10pt Times New Roman TUR,serif"><B>Thomas G. Lovett, IV</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman,serif"><FONT STYLE="font: 10pt Times New Roman TUR,serif"><B>Chief Financial Officer</B></FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman,serif"><FONT STYLE="font: 10pt Times New Roman TUR,serif"><B>Lindquist &amp; Vennum, LLP</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman,serif"><FONT STYLE="font: 10pt Times New Roman TUR,serif"><B>COMMUNICATIONS SYSTEMS, INC.</B></FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman,serif"><FONT STYLE="font: 10pt Times New Roman TUR,serif"><B>4200 IDS Center</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman,serif"><FONT STYLE="font: 10pt Times New Roman TUR,serif"><B>10900 Red Circle Drive</B></FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman,serif"><FONT STYLE="font: 10pt Times New Roman TUR,serif"><B>80 South 8th Street</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman,serif"><FONT STYLE="font: 10pt Times New Roman TUR,serif"><B>Minnetonka, Minnesota 55343</B></FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman,serif"><FONT STYLE="font: 10pt Times New Roman TUR,serif"><B>Minneapolis, Minnesota&nbsp;&nbsp;55402</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman,serif"><FONT STYLE="font: 10pt Times New Roman TUR,serif"><B>952-996-1674</B></FONT></TD>
    <TD NOWRAP STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-family: Times New Roman,serif"><FONT STYLE="font: 10pt Times New Roman TUR,serif"><B>612-371-3211</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0.1in; text-align: center"><FONT STYLE="font-family: Times New Roman TUR,serif">(Name,
address and telephone</FONT> number, including area code, of agent for service)</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0.1in">**Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of &ldquo;large accelerated
filer,&rdquo; &ldquo;accelerated filer&rdquo; and &ldquo;smaller reporting company&rdquo; in Rule 12b-2 of the exchange Act. (Check
one):</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0 0 0.1in 0.5in"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 90%; border-collapse: collapse; font-size: 10pt; margin-left: 0.5in">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 46%; font: 11pt Times New Roman,serif"><FONT STYLE="font-size: 10pt">Large accelerated filer&nbsp;&nbsp; <FONT STYLE="font-family: MS Mincho">&#9744;</FONT></FONT></TD>
    <TD STYLE="width: 54%; font-family: Times New Roman,serif"><FONT STYLE="font-size: 10pt">Accelerated filer&nbsp;&nbsp; <FONT STYLE="font-family: MS Mincho">&#9746;</FONT></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Times New Roman,serif"><FONT STYLE="font-size: 10pt">Non-accelerated filer&nbsp;&nbsp; <FONT STYLE="font-family: MS Mincho">&#9744;</FONT></FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif"><FONT STYLE="font-size: 10pt">Smaller reporting company&nbsp;&nbsp; <FONT STYLE="font-family: MS Mincho">&#9744;</FONT></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Times New Roman,serif"><FONT STYLE="font-size: 10pt">(Do not check if a smaller reporting company)</FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD></TR>
</TABLE>


<P STYLE="font: 11pt Times New Roman,serif; margin: 0 0 0.1in 0.5in"></P>

<P STYLE="font: bold 10pt Times New Roman,serif; margin: 0 0 6pt; text-transform: uppercase; text-align: center">CALCULATION OF
REGISTRATION FEE</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 34%; border-top: Black 2.5pt double; border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 8pt Times New Roman,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>Title of Securities to be Registered</B></FONT></TD>
    <TD STYLE="width: 12%; border-top: Black 2.5pt double; border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 8pt Times New Roman,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>Amount to be<BR>
 Registered (1)</B></FONT></TD>
    <TD STYLE="width: 24%; border-top: Black 2.5pt double; border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 8pt Times New Roman,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>Proposed Maximum<BR>
 Offering Price Per Share</B></FONT></TD>
    <TD STYLE="width: 15%; border-top: Black 2.5pt double; border-right: Black 1pt solid; border-bottom: Black 1pt solid; font: 8pt Times New Roman,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>Proposed<BR>
 Maximum<BR>
 Aggregate<BR>
 Offering Price </B></FONT></TD>
    <TD STYLE="width: 15%; border-top: Black 2.5pt double; border-bottom: Black 1pt solid; font: 8pt Times New Roman,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>Amount of<BR>
 Registration Fee</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 2.5pt double; font: 9pt Times New Roman,serif; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 9pt">Common Stock, par value $.05 per share </FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 2.5pt double; font: 9pt Times New Roman,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 9pt"><B>1,100,000</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 2.5pt double; font: 9pt Times New Roman,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 9pt"><B>$10.95</B></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 2.5pt double; font: 9pt Times New Roman,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 9pt"><B>$12,045,000</B></FONT></TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 9pt Times New Roman,serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 9pt"><B>$1400.00</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 8pt Times New Roman,serif; margin: 6pt 0 0">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Estimated
solely for the purpose of determining the registration fee pursuant to Rule 457(c) and (h) and based upon the closing price of
the Company&rsquo;s Common Stock on the Nasdaq Global Market on May 18, 2015.</P>


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<P STYLE="font: bold 10pt Times New Roman,serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center">INTRODUCTION</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 12pt; text-indent: 0.5in">This Registration Statement on Form S-8 is filed by
Communications Systems, Inc. a Minnesota corporation, (&ldquo;CSI&rdquo; or the &ldquo;Company&rdquo;) to register 1,000,000 shares
of its common stock issuable under its 2011 Executive Incentive Compensation Plan and 100,000 shares of its common stock issuable
under its 1990 Employee Stock Purchase Plan.</P>

<P STYLE="font: bold 10pt Times New Roman,serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center">INCORPORATION
OF CONTENTS OF REGISTRATION STATEMENT BY REFERENCE</P>

<P STYLE="font: bold 10pt Times New Roman,serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center">PART I</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 12pt; text-indent: 0.5in">Pursuant to the note to Part I of Form S-8, the information
required by Items 1 and 2 of Form S-8 is not filed as a part of this Registration Statement.</P>


<P STYLE="font: bold 10pt Times New Roman,serif; margin-top: 0; margin-right: 0; margin-left: 0; text-transform: uppercase; text-align: center">PART II</P>

<P STYLE="font: bold 10pt Times New Roman,serif; margin: 0 0 12pt">Item 3.&nbsp;&nbsp;Incorporation of Documents by Reference.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 12pt; text-indent: 0.5in">The following documents filed with the Securities and
Exchange Commission are hereby incorporated by reference:</P>


<P STYLE="font: 11pt Times New Roman,serif; margin: 0 0 12pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">1.</FONT><FONT STYLE="font: 7pt Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 10pt">The Company&rsquo;s Annual Report on Form 10-K for the year ended December 31, 2014;</FONT></P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0 0 12pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">2.</FONT><FONT STYLE="font: 7pt Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 10pt">The Company&rsquo;s definitive Proxy Statement dated April 10, 2015, and filed with the SEC
on April 7, 2015 for the Annual Meeting of Shareholders held on May 21, 2015;</FONT></P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0 0 12pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">3.</FONT><FONT STYLE="font: 7pt Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 10pt">The Company&rsquo;s Form 10-Q for the quarter ended March 31, 2015;</FONT></P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0 0 12pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">4.</FONT><FONT STYLE="font: 7pt Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 10pt">The Company&rsquo;s Current Reports on Form 8-K dated February 6, 2015 and March 4, 2015;</FONT></P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0 0 12pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">5.</FONT><FONT STYLE="font: 7pt Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 10pt">All other reports filed pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act
since the end of the year ended December 31, 2014; and</FONT></P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0 0 12pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">6.</FONT><FONT STYLE="font: 7pt Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><FONT STYLE="font-size: 10pt">The description of the Company&rsquo;s Common Stock to be offered pursuant to this Registration
Statement on From S-1 dated June 17, 1983 (Registration Statement No. 2-84100) including any amendment or report filed for the
purpose of updating this description.</FONT></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 12pt; text-indent: 0.5in">All documents subsequently filed by the Company pursuant
to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934 prior to the completion or termination of this offering
of shares of Common Stock will be deemed to be incorporated by reference in this Registration Statement and to be a part hereof
from the date of filing of such documents.</P>

<P STYLE="font: bold 10pt Times New Roman,serif; margin: 0 0 12pt">Item 4.&nbsp;&nbsp;Description of Securities.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 12pt; text-indent: 0.5in">The description of the Company&rsquo;s Common Stock
to be offered pursuant to this Registration Statement has been incorporated by reference into this Registration Statement as described
in Item 3 of this Part II.</P>

<P STYLE="font: bold 10pt Times New Roman,serif; margin: 0 0 12pt">Item 5.&nbsp;&nbsp;Interests of Named Experts
and Counsel.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-indent: 0.5in">Not applicable.</P>


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<P STYLE="font: bold 10pt Times New Roman,serif; margin: 0 0 12pt">Item 6.&nbsp;&nbsp;Indemnification of Directors and Officers.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 12pt; text-indent: 0.5in">Section 302A.521 of the Minnesota Statutes and Article
10 of the Company&rsquo;s Restated Bylaws as Amended require, among other things, the indemnification of any person made or threatened
to be made a party to a proceeding by reason of acts or omissions performed in the person&rsquo;s official capacity as an officer,
director, employee or agent of the Company against judgments, penalties and fines (including attorneys&rsquo; fees) if the person
is not otherwise indemnified, acted in good faith, received no improper benefit, reasonably believed that such conduct was in the
best interests of the Company, and, in the case of criminal proceedings, had no reason to believe the conduct was unlawful. In
addition, Section 302A.521, subd. 3, of the Minnesota Statutes requires payment by the Company, upon written request, of reasonable
expenses in advance of final disposition in certain instances if a decision as to required indemnification is made by a disinterested
majority of the Board of Directors present at a meeting at which a disinterested quorum is present, or by a designated committee
of the Board, by special legal counsel, by the shareholders or by a court. The Company also maintains insurance to assist in funding
indemnification of directors and officers for certain liabilities.</P>

<P STYLE="font: bold 10pt Times New Roman,serif; margin: 0 0 12pt">Item 7.&nbsp;&nbsp;Exemption from Registration
Claimed.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 12pt; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: bold 10pt Times New Roman,serif; margin: 0 0 12pt">Item 8.&nbsp;&nbsp;Exhibits.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 12pt; text-indent: 0.5in">Exhibit</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">4.1</TD><TD>Communications Systems, Inc. 2011 Executive Incentive Compensation Plan, as amended, incorporated by reference to Appendix
A to the definitive proxy statement dated April 10, 2015, and filed with the SEC on April 10, 2015 for the Annual Meeting of Shareholders
held on May&nbsp;21, 2015.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">4.2</TD><TD>Communications Systems, Inc. 1990 Employee Stock Purchase Plan, as amended, incorporated by reference to Appendix B to the
definitive proxy statement dated April 10, 2015, and filed with the SEC on April 10, 2015 for the Annual Meeting of Shareholders
held on May 21, 2015.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in; text-align: left">5.1</TD><TD>Opinion of Lindquist &amp; Vennum LLP.</TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in; text-align: left">23.1</TD><TD>Consent of Lindquist &amp; Vennum LLP (included in Exhibit
5.1)</TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">23.2</TD><TD>Consent of Deloitte &amp; Touche, LLP, the Company&rsquo;s Independent Registered Public Accounting Firm</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in; text-align: left">24.1</TD><TD>Power of Attorney (included on signature page)</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman,serif; margin: 0 0 12pt">Item 9.&nbsp;&nbsp;Undertakings.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Company hereby undertakes to:</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 0.5in; text-indent: 0.5in">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 1in; text-indent: 0.5in">(i)&nbsp;&nbsp;&nbsp;&nbsp;To include any material
information with respect to the plan of distribution not previously disclosed in the registration statement or any material change
to such information in the registration statement;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 0.5in; text-indent: 0.5in">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;That,
for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed
to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
shall be deemed to be the initial bona fide offering thereof.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 0.5in; text-indent: 0.5in">(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
remove from registration by means of a post-effective amendment any of the securities being registered that remain unsold at the
termination of the offering.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each
filing of the registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 that
is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities
offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar
as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers, and controlling
persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion
of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore,
unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant
of expenses incurred or paid by a director, officer, or controlling person of the registrant in the successful defense of any action,
suit, or proceeding) is asserted by such director, officer, or controlling person connected with the securities being registered,
the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court
of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and
will be governed by the final adjudication.</P>

<P STYLE="font: bold 10pt Times New Roman,serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman,serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman,serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman,serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman,serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman,serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center">&nbsp;</P>


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<P STYLE="font: bold 10pt Times New Roman,serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center">SIGNATURES</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-indent: 0.5in">Pursuant to the requirements of the Securities Act of
1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in
the City of Minnetonka, State of Minnesota, on May 21, 2015.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 55%; font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="width: 45%; font-family: Times New Roman,serif"><FONT STYLE="font-size: 10pt">COMMUNICATIONS SYSTEMS, INC.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-family: Times New Roman,serif">/s/ Roger H. D. Lacey</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif"><FONT STYLE="font-size: 10pt">Roger H. D. Lacey</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif"><FONT STYLE="font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman,serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center">POWER OF ATTORNEY</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 12pt; text-indent: 0.5in">The undersigned officers and directors of Communications
Systems, Inc. hereby constitute and appoint Roger H.D. Lacey and Edwin C. Freeman, each acting alone, with power to act as our
true and lawful attorney-in-fact and agent, with full power of substitution and re-substitution, for us and in our stead, in any
and all capacities to sign any and all amendments (including post-effective amendments) to this Registration Statement and all
documents relating thereto, and to file the same, with all exhibits thereto, and other documents in connection therewith, with
the Securities and Exchange Commission, granting unto each attorney-in-fact and agent, full power and authority to do and perform
each and every act and thing necessary or advisable to be done in and about the premises, as fully to all intents and purposes
as he or she might or could do in person, hereby ratifying and confirming all that each attorney-in-fact and agent, or his or her
substitutes, may lawfully do or cause to be done by virtue hereof.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-indent: 0.5in">Pursuant to the requirements of the Securities Act of
1933, as amended, this registration statement has been signed below by the following persons in the capacities indicated on May
21, 2015.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 33%; border-bottom: Black 1pt solid; font-family: Times New Roman,serif; vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">/s/ Roger H. D. Lacey</FONT></TD>
    <TD STYLE="width: 7%; font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="width: 60%; font-family: Times New Roman,serif; text-align: left; vertical-align: top"><FONT STYLE="font-size: 10pt">Vice-Chairman and Chief Executive Officer(principal executive officer), Director </FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">Roger H. D. Lacey</FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font-family: Times New Roman,serif; vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">/s/ Edwin C. Freeman</FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">Chief Financial Officer (principal financial officer)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">Edwin C. Freeman</FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font-family: Times New Roman,serif; vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">/s/ Curtis A. Sampson</FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">Director, Chairman of the Board</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">Curtis A. Sampson</FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font-family: Times New Roman,serif; vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">/s/ Randall D. Sampson</FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">Director</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">Randall D. Sampson</FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font-family: Times New Roman,serif; vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">/s/ Luella G. Goldberg</FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">Director</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">Luella G. Goldberg</FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">Director</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">Gerald D. Pint</FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font-family: Times New Roman,serif; vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">/s/ Richard A. Primuth</FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">Director</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">Richard A. Primuth</FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif; vertical-align: top; text-align: left">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>



<P STYLE="margin: 0"></P>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>csi151847_ex5-1.htm
<DESCRIPTION>OPINION OF LINDQUIST & BENNUM LLP
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: right">Exhibit 5.1</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">May 21, 2015</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">Communications Systems, Inc.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">10900 Red Circle Drive</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">Minnetonka, Minnesota 55343</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman,serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">Re:</TD><TD>Opinion of Counsel as to Legality of 1,100,000 shares of Common Stock to be registered under the Securities Act of 1933</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-indent: 0.5in">This opinion is furnished in connection with the registration
under the Securities Act of 1933 on Form S-8 of 1,100,000 shares of Common Stock, $.05 par value per share, of Communications Systems,
Inc. (the &ldquo;Company&rdquo;) offered to employees, officers and directors of the Company or its subsidiaries pursuant to the
Communications Systems, Inc. 2011 Executive Incentive Compensation Plan and the Communications Systems, Inc. 1990 Employee Stock
Purchase Plan (the &ldquo;Plans&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-indent: 0.5in">As general counsel for the Company, we advise you that
it is our opinion, based on our familiarity with the affairs of the Company and upon our examination of pertinent documents, that
the 1,100,000 shares of Common Stock to be offered to employees, officers and directors under the Plans will, when paid for and
issued, be validly issued and lawfully outstanding, fully paid and non-assessable shares of Common Stock of the Company.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-indent: 0.5in">The undersigned hereby consent to the filing of this
opinion with the Securities and Exchange Commission as an Exhibit to the Registration Statement with respect to said shares of
Common Stock under the Securities Act of 1933.</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 60%; text-align: justify">Very truly yours,</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 3in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 60%; text-align: justify">LINDQUIST &amp; VENNUM LLP</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 3in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 60%; text-align: justify">/s/ Lindquist &amp; Vennum
LLP</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 3in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 3in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 3in; text-align: justify">&nbsp;</P>



<P STYLE="margin: 0"></P>

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<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>csi151847_ex23-2.htm
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
<TEXT>
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<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt/13pt Times New Roman,serif; margin: 0 0 13pt; text-align: right"><FONT STYLE="font-weight: normal">Exhibit
23.2</FONT></P>

<P STYLE="font: bold 10pt Times New Roman,serif; margin: 0 0 12pt; text-transform: uppercase; text-align: center">Consent of Independent
Registered Public Accounting Firm</P>

<P STYLE="font: 10pt/13pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/13pt Times New Roman,serif; margin: 0">The Board of Directors<BR>
Communications Systems, Inc:</P>

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<P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 12pt">We consent to the incorporation by reference in this Registration
Statement on Form&nbsp;S-8 of our reports dated March&nbsp;12, 2015, relating to the consolidated financial statements and consolidated
financial statement schedule of Communications Systems,&nbsp;Inc. and subsidiaries (the &ldquo;Company&rdquo;), and the effectiveness
of the Company&rsquo;s internal control over financial reporting, appearing in the Annual Report on Form&nbsp;10-K of Communications
Systems,&nbsp;Inc. and subsidiaries for the year ended December&nbsp;31, 2014.</P>

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<P STYLE="font: 10pt/13pt Times New Roman,serif; margin: 0">/s/ Deloitte &amp; Touche LLP</P>

<P STYLE="font: 10pt/13pt Times New Roman,serif; margin: 26pt 0 0">Minneapolis, Minnesota</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">Deloitte &amp; Touche LLP</P>

<P STYLE="font: 10pt Times New Roman,serif; margin: 0">May 21, 2015</P>

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