SUNation Energy (SUNE) 10-K2012 FY Annual report

Filed: 15 Mar 13, 12:00am

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Exhibit 21

SUBSIDIARIES OF COMMUNICATIONS SYSTEMS, INC.


Subsidiaries		Jurisdiction of Incorporation

Suttle Apparatus Corporation		Illinois
Suttle Costa Rica, S.A.		Costa Rica
Tel Products, Inc.		Minnesota
Suttle Caribe, Inc.		Minnesota
Austin Taylor Communications, Ltd.		United Kingdom
Automatic Tool & Connector Company, Inc.		New Jersey
JDL Technologies, Inc.		Minnesota
Transition Networks, Inc.		Minnesota
Transition Networks Shanghai.		China
LANart Corporation		Massachusetts
MiLAN Technology Corporation		California
Image Systems Corporation		Minnesota
Transition Networks Europe		United Kingdom

All such subsidiaries are 100%-owned directly by Communications Systems, Inc. The financial statements of all these subsidiaries are included in the consolidated financial statements of Communications Systems, Inc.

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