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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 November
10, 2011.</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. -_____________</B><BR>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman TUR,serif; margin: 0; text-align: right"><B>&nbsp;</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>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
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, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 50%; font: bold 10pt Times New Roman, Times, Serif; text-autospace: none; text-align: center">Minnesota</TD>
    <TD STYLE="width: 50%; font: bold 10pt Times New Roman, Times, Serif; text-autospace: none; text-align: center">41-0957999</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman TUR; text-autospace: none; text-align: center">(State or other jurisdiction of<BR>
incorporation or organization)</TD>
    <TD STYLE="font: 10pt Times New Roman TUR; text-autospace: none; text-align: center">(I.R.S. Employer<BR>
Identification No.)</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman TUR,serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman TUR,serif">10900
Red Circle Drive<BR>
</FONT>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.<BR>
2011 Executive Incentive Compensation Plan<BR>
</B>(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="font: 10pt Times New Roman TUR; width: 65%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%; text-autospace: none">&nbsp;</TD>
    <TD STYLE="width: 50%; text-autospace: none">Copy to:</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none; font-weight: bold; width: 70%">David T. McGraw</TD>
    <TD STYLE="text-autospace: none; font-weight: bold">Thomas G. Lovett, IV</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none; font-weight: bold">Chief Financial Officer</TD>
    <TD STYLE="text-autospace: none; font-weight: bold">Lindquist &amp; Vennum, P.L.L.P.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none; font-weight: bold">COMMUNICATIONS SYSTEMS, INC.</TD>
    <TD STYLE="text-autospace: none; font-weight: bold">4200 IDS Center</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-weight: bold">10900 Red Circle Drive</TD>
    <TD STYLE="font-weight: bold">80 South 8th Street</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none; font-weight: bold">Minnetonka, Minnesota 55343</TD>
    <TD STYLE="text-autospace: none; font-weight: bold">Minneapolis, Minnesota&nbsp; 55402</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none; font-weight: bold">952-996-1691</TD>
    <TD STYLE="text-autospace: none; font-weight: bold">612-371-3211</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, 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, Times, 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>

<TABLE ALIGN="CENTER" CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
<TR STYLE="vertical-align: top">
    <TD NOWRAP STYLE="width: 41%; font: 12pt Times New Roman, Times, Serif; text-autospace: none"><FONT STYLE="font-size: 10pt">Large
    accelerated filer&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">o</FONT></FONT></TD>
    <TD NOWRAP STYLE="width: 59%; text-autospace: none; font-family: Times New Roman, Times, Serif">Accelerated filer&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">o</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD NOWRAP STYLE="text-autospace: none; font-family: Times New Roman, Times, Serif">&nbsp;</TD>
    <TD NOWRAP STYLE="text-autospace: none; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD NOWRAP STYLE="text-autospace: none; font-family: Times New Roman, Times, Serif">Non-accelerated filer&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">o</FONT></TD>
    <TD NOWRAP STYLE="text-autospace: none; font-family: Times New Roman, Times, Serif">Smaller reporting company&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">x</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD NOWRAP STYLE="text-autospace: none; font-family: Times New Roman, Times, Serif">(Do not check if a smaller reporting company)</TD>
    <TD NOWRAP STYLE="text-autospace: none; font-family: Times New Roman, Times, Serif">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 0.1in; 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: windowtext 1.5pt double; border-right: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: bold 8pt Times New Roman, Times, Serif; text-autospace: none; text-align: center">Title of <BR> Securities to be Registered</TD>
    <TD STYLE="width: 12%; border-top: windowtext 1.5pt double; border-right: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: bold 8pt Times New Roman, Times, Serif; text-autospace: none; text-align: center">Amount to be<BR> Registered (1)</TD>
    <TD STYLE="width: 24%; border-top: windowtext 1.5pt double; border-right: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: bold 8pt Times New Roman, Times, Serif; text-autospace: none; text-align: center">Proposed Maximum Offering<BR> Price Per Share</TD>
    <TD STYLE="width: 15%; border-top: windowtext 1.5pt double; border-right: windowtext 1pt solid; border-bottom: windowtext 1pt solid; font: bold 8pt Times New Roman, Times, Serif; text-autospace: none; text-align: center">Proposed <BR> Maximum <BR> Aggregate Offering<BR> Price</TD>
    <TD STYLE="width: 15%; border-top: windowtext 1.5pt double; border-bottom: windowtext 1pt solid; font: bold 8pt Times New Roman, Times, Serif; text-autospace: none; text-align: center">Amount of<BR> Registration Fee</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-right: windowtext 1pt solid; border-bottom: windowtext 1.5pt double; text-autospace: none; font-family: Times New Roman, Times, Serif">Common Stock, par value $.05 per share</TD>
    <TD STYLE="border-right: windowtext 1pt solid; border-bottom: windowtext 1.5pt double; text-autospace: none; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">1,000,000</TD>
    <TD STYLE="border-right: windowtext 1pt solid; border-bottom: windowtext 1.5pt double; text-autospace: none; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">$15.64</TD>
    <TD STYLE="border-right: windowtext 1pt solid; border-bottom: windowtext 1.5pt double; text-autospace: none; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">$15,640,000</TD>
    <TD STYLE="border-bottom: windowtext 1.5pt double; text-autospace: none; font-family: Times New Roman, Times, Serif; font-weight: bold; text-align: center">$1,792</TD></TR>
</TABLE>
<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: left; text-indent: -0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 4%; font: 9pt Times New Roman, Times, Serif; text-align: left; tab-stops: -.5in 0in .5in 1.0in 1.5in 2.0in 2.5in 3.0in 3.5in 4.0in 4.5in 5.0in 5.5in 6.0in 6.5in; text-autospace: none">(1)</TD>
    <TD STYLE="width: 96%; font: 9pt Times New Roman, Times, Serif; text-align: left; tab-stops: -.5in 0in .5in 1.0in 1.5in 2.0in 2.5in 3.0in 3.5in 4.0in 4.5in 5.0in 5.5in 6.0in 6.5in; text-autospace: none">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 November 8, 2011.</TD></TR>
</TABLE>
<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: left; text-indent: -0.5in">&nbsp;</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">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.</P>

<P STYLE="font: bold 11pt Times New Roman TUR; margin: 0; text-align: center">&nbsp;</P>

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

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

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

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

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0.5in; text-align: center">PART II</P>

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

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

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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 3%; text-autospace: none">&nbsp;</TD>
    <TD STYLE="width: 3%; text-autospace: none">(a)</TD>
    <TD STYLE="width: 94%; text-autospace: none">The Company&rsquo;s Annual Report on Form 10-K for the year ended December 31, 2010;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">(b)</TD>
    <TD STYLE="text-autospace: none">The Company&rsquo;s&nbsp; definitive Proxy Statement dated May 19, 2011, and filed with the SEC on April 7, 2011 for the Annual Meeting of Shareholders held on May 19, 2011;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">(c)</TD>
    <TD STYLE="text-autospace: none">The Company&rsquo;s Quarterly Reports on Form 10-Q for the quarters ended March 31, June 30 and September 30, 2011;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">(b)</TD>
    <TD STYLE="text-autospace: none">The Company&rsquo;s Current Reports on Form 8-K dated February 9, May 19, August 11 and September 21, 2011;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">(c)</TD>
    <TD STYLE="text-autospace: none">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, 2010; and</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">(e)</TD>
    <TD STYLE="text-autospace: none">The description of the Company&rsquo;s Common Stock contained in its     Registration Statement on Form S-1 dated June 17, 1983 (Registration Statement No. 2-84100), including any amendment
    or report     filed for the purpose of updating this description.</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 1in; text-indent: -0.5in">&nbsp;</P>

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: justify"><U>Item 5.&nbsp;&nbsp;Interests of
Named Experts and Counsel</U>.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Not applicable.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: justify"><U>Item 6.&nbsp;&nbsp;Indemnification
of Directors and Officers</U>.</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Item 7.&nbsp;&nbsp;Exemption from Registration
Claimed</U>.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Not applicable.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Item 8.&nbsp;&nbsp;Exhibits</U>.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 5%"><U>Exhibit</U></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%; text-autospace: none">&nbsp;</TD>
    <TD STYLE="width: 5%; text-autospace: none">4.1</TD>
    <TD STYLE="width: 88%; text-autospace: none">Communications Systems, Inc.. 2011 Executive Incentive Compensation Plan, as amended, incorporated by reference to Appendix A to the definitive proxy statement dated May 19, 2011, and filed with the SEC on April 7, 2011 for the Annual Meeting of Shareholders held on May 19, 2011.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">5.1</TD>
    <TD STYLE="text-autospace: none">Opinion of Lindquist &amp; Vennum P.L.L.P.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">23.1</TD>
    <TD STYLE="text-autospace: none">Consent of Lindquist &amp; Vennum P.L.L.P. (included in Exhibit 5.1)</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">23.2</TD>
    <TD STYLE="text-autospace: none">Consent of Deloitte &amp; Touche, LLP, the Company&rsquo;s Independent Registered Public Accounting Firm</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">24.1</TD>
    <TD STYLE="text-autospace: none">Power of Attorney (included on signature page)</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><U>Item 9.&nbsp;&nbsp;Undertakings</U>.</P>

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

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


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: 27pt">(1)&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, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 63pt; text-indent: 22.5pt">(i)&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, Times, Serif; margin: 0">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: 27pt">(2)&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, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: 27pt">(3)&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, Times, Serif; margin: 0">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">(c)&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, Times, Serif; margin: 0; text-align: left">&nbsp;</P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, 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 November 10, 2011.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-weight: bold">COMMUNICATIONS SYSTEMS, INC.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 58%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 39%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By</TD>
    <TD STYLE="border-bottom: windowtext 1pt solid">/s/ William G. Schultz</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>William G. Schultz, Chief Executive Officer, President</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0.5in">The undersigned officers and
directors of COMMUNICATIONS SYSTEMS, INC. hereby constitute and appoint William G. Schultz and David T. McGraw, 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, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; 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 November 10, 2011.</P>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 51%; text-autospace: none">William G. Schultz</TD>
    <TD STYLE="width: 2%; text-autospace: none">&nbsp;</TD>
    <TD STYLE="width: 47%; text-autospace: none">Chief Executive Officer, President</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">(principal executive officer), Director</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: windowtext 1pt solid; tab-stops: center 3.0in right 6.0in; text-autospace: none">/s/ William G. Schutz</TD>
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">David T. McGraw</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">Chief Financial Officer (principal financial</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: windowtext 1pt solid; tab-stops: center 3.0in right 6.0in; text-autospace: none">/s/ David T. McGraw</TD>
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">and accounting officer), Corporate Secretary</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">Curtis A. Sampson</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">Director, Chairman of the Board</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: windowtext 1pt solid; tab-stops: center 3.0in right 6.0in; text-autospace: none">/s/ Curtis A. Sampson</TD>
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">Randall D. Sampson</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">Director</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: windowtext 1pt solid; tab-stops: center 3.0in right 6.0in; text-autospace: none">/s/ Randall D. Sampson</TD>
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">Luella G. Goldberg</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">Director</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: windowtext 1pt solid; tab-stops: center 3.0in right 6.0in; text-autospace: none">/s/ Luella G. Goldberg</TD>
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">Roger H.D. Lacey</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">Director</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: windowtext 1pt solid; tab-stops: center 3.0in right 6.0in; text-autospace: none">/s/ Roger H.D. Lacey</TD>
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">Gerald D. Pint</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">Director</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: windowtext 1pt solid; tab-stops: center 3.0in right 6.0in; text-autospace: none">/s/ Gerald D. Pint</TD>
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">Jeffrey K. Berg</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">Director</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: windowtext 1pt solid; tab-stops: center 3.0in right 6.0in; text-autospace: none">/s/ Jeffrey K. Berg</TD>
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-autospace: none">Edwin C. Freeman</TD>
    <TD STYLE="text-autospace: none">&nbsp;</TD>
    <TD STYLE="text-autospace: none">Director</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: windowtext 1pt solid; tab-stops: center 3.0in right 6.0in; text-autospace: none">/s/ Edwin C. Freeman</TD>
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD>
    <TD STYLE="tab-stops: center 3.0in right 6.0in; text-autospace: none">&nbsp;</TD></TR>
</TABLE>
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[{"type": "S-8", "sequence": "1", "filename": "csi115350_s8.htm", "description": "FORM S-8", "secsgml_size_bytes": 40787}]
{"company-data": {"conformed-name": "COMMUNICATIONS SYSTEMS INC", "cik": "0000022701", "assigned-sic": "3661", "irs-number": "410957999", "state-of-incorporation": "MN", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-177890", "film-number": "111194858"}, "business-address": {"street1": "213 S MAIN ST", "city": "HECTOR", "state": "MN", "zip": "55342", "phone": "3208486231"}, "mail-address": {"street1": "213 MAIN STREET", "street2": "P O BOX 777", "city": "HECTOR", "state": "MN", "zip": "55342"}}
As filed with the Securities and Exchange Commission on November
10, 2011.
Registration
No. -_____________
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
____________________________
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT
OF 1933
____________________________
COMMUNICATIONS SYSTEMS, INC.
(Exact name of registrant as specified in its charter)
Minnesota
41-0957999
(State or other jurisdiction of
incorporation or organization)
(I.R.S. Employer
Identification No.)
10900
Red Circle Drive
Minnetonka, Minnesota 55343
(Address of principal executive offices and zip
code)
____________________________
COMMUNICATIONS SYSTEMS, INC.
2011 Executive Incentive Compensation Plan
(Full title of the Plan)
____________________________
Copy to:
David T. McGraw
Thomas G. Lovett, IV
Chief Financial Officer
Lindquist & Vennum, P.L.L.P.
COMMUNICATIONS SYSTEMS, INC.
4200 IDS Center
10900 Red Circle Drive
80 South 8th Street
Minnetonka, Minnesota 55343
Minneapolis, Minnesota  55402
952-996-1691
612-371-3211
(Name,
address and telephone
number, including area code, of agent for service)
**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 "large
accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the exchange
Act. (Check one):
Large
    accelerated filer
o
Accelerated filer
o
Non-accelerated filer
o
Smaller reporting company
x
(Do not check if a smaller reporting company)
CALCULATION OF REGISTRATION FEE
Title of
Securities to be Registered
Amount to be
Registered (1)
Proposed Maximum Offering
Price Per Share
Proposed
Maximum
Aggregate Offering
Price
Amount of
Registration Fee
Common Stock, par value $.05 per share
1,000,000
$15.64
$15,640,000
$1,792
(1)
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's Common Stock on the Nasdaq Global Market on November 8, 2011.
INTRODUCTION
This Registration Statement on Form S-8 is filed by COMMUNICATIONS
SYSTEMS, INC., a Minnesota corporation, ("CSI" or the "Company") to register 1,000,000 shares of its common
stock issuable under its 2011 Executive Incentive Compensation Plan.
INCORPORATION OF CONTENTS OF REGISTRATION
STATEMENT BY REFERENCE
PART I
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.
PART II
Item 3.  Incorporation of Documents by Reference
.
The following documents filed with the Securities and Exchange Commission
are hereby incorporated by reference:
(a)
The Company's Annual Report on Form 10-K for the year ended December 31, 2010;
(b)
The Company's  definitive Proxy Statement dated May 19, 2011, and filed with the SEC on April 7, 2011 for the Annual Meeting of Shareholders held on May 19, 2011;
(c)
The Company's Quarterly Reports on Form 10-Q for the quarters ended March 31, June 30 and September 30, 2011;
(b)
The Company's Current Reports on Form 8-K dated February 9, May 19, August 11 and September 21, 2011;
(c)
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, 2010; and
(e)
The description of the Company's Common Stock contained in its     Registration Statement on Form S-1 dated June 17, 1983 (Registration Statement No. 2-84100), including any amendment
    or report     filed for the purpose of updating this description.
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 shall 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.
Item 4.  Description of Securities
.
The description of the Company'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.
Item 5.  Interests of
Named Experts and Counsel
.
Not applicable.
Item 6.  Indemnification
of Directors and Officers
.
Section 302A.521 of the Minnesota Statutes and Article 10 of the
Company'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's official capacity as an officer,
director, employee or agent of the Company against judgments, penalties and fines (including attorneys' 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.
Item 7.  Exemption from Registration
Claimed
.
Not applicable.
Item 8.  Exhibits
.
Exhibit
4.1
Communications Systems, Inc.. 2011 Executive Incentive Compensation Plan, as amended, incorporated by reference to Appendix A to the definitive proxy statement dated May 19, 2011, and filed with the SEC on April 7, 2011 for the Annual Meeting of Shareholders held on May 19, 2011.
5.1
Opinion of Lindquist & Vennum P.L.L.P.
23.1
Consent of Lindquist & Vennum P.L.L.P. (included in Exhibit 5.1)
23.2
Consent of Deloitte & Touche, LLP, the Company's Independent Registered Public Accounting Firm
24.1
Power of Attorney (included on signature page)
Item 9.  Undertakings
.
(a)    The Company hereby undertakes to:
(1)    To file,
during any period in which offers or sales are being made, a post-effective amendment to this registration statement:
(i)   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;
(2)    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.
(3)    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.
(b)    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.
(c)    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.
SIGNATURES
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 November 10, 2011.
COMMUNICATIONS SYSTEMS, INC.
By
/s/ William G. Schultz
William G. Schultz, Chief Executive Officer, President
POWER OF ATTORNEY
The undersigned officers and
directors of COMMUNICATIONS SYSTEMS, INC. hereby constitute and appoint William G. Schultz and David T. McGraw, 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.
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 November 10, 2011.
William G. Schultz
Chief Executive Officer, President
(principal executive officer), Director
/s/ William G. Schutz
David T. McGraw
Chief Financial Officer (principal financial
/s/ David T. McGraw
and accounting officer), Corporate Secretary
Curtis A. Sampson
Director, Chairman of the Board
/s/ Curtis A. Sampson
Randall D. Sampson
Director
/s/ Randall D. Sampson
Luella G. Goldberg
Director
/s/ Luella G. Goldberg
Roger H.D. Lacey
Director
/s/ Roger H.D. Lacey
Gerald D. Pint
Director
/s/ Gerald D. Pint
Jeffrey K. Berg
Director
/s/ Jeffrey K. Berg
Edwin C. Freeman
Director
/s/ Edwin C. Freeman