Communications Systems, Inc. (NASDAQ:JCS) Files An 8-K Results of Operations and Financial Condition

Item 2.02 Results of Operations and Financial Condition

Results for the Quarter and Year ended December 31, 2016

On March 7, 2017, Communications Systems, Inc. (the Company)
issued a press release announcing its results for the fourth
quarter and year ended December 31, 2016. A copy of the press
release is furnished as Exhibit 99.1 to this Form 8-K. The
information provided to Item 2.02 of this Form 8-K is being
furnished and is not filed for purposes of Section 18 of the
Securities Exchange Act of 1934.

Item 4.01 Changes in Registrants Certifying Accountant

The Audit and Finance Committee (Committee) of the Companys Board
of Directors recently conducted a process to select the Companys
independent registered public accounting firm for the fiscal year
ending December 31, 2017. This Committee has sole authority and
responsibility for the selection, engagement and dismissal of the
Companys independent registered public accounting firm. The
Committee invited several public accounting firms to participate
in this process, including Deloitte Touche LLP, the Companys
independent registered public accounting firm for the fiscal year
ended December 31, 2016.

As a result of this selection process, on March 6, 2017, the
Committee (i) notified Deloitte Touche LLP that it would be
dismissed as the Companys independent registered public
accounting firm upon Deloittes completion of the audit of the
Companys financial statements for the fiscal year ended December
31, 2016 and (ii) engaged Baker Tilly Virchow Krause, LLP as the
Companys independent registered public accounting firm for the
fiscal year ending December 31, 2017, subject to completion of
its standard client acceptance procedures.

During the two fiscal years ending December 31, 2015 and 2016,
and the subsequent interim period through March 6, 2017, the
Company had no disagreements with Deloitte Touche LLP on any
matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreements,
if not resolved to the satisfaction of Deloitte Touche LLP, would
have caused Deloitte Touche LLP to refer to the subject matter of
the disagreement in its reports on the Companys financial
statements for these years. Further, during these two years and
the subsequent interim period through March 6, 2017, there have
been no reportable events, as defined in Item 304(a)(1)(v) of
Regulation S-K. Finally, neither of the Deloitte Touche LLP
reports on the Companys audited financial statements for these
two years (i) contained an adverse opinion or disclaimer of
opinion, or (ii) was qualified or modified as to uncertainty,
audit scope or accounting principles.

The Company requested that Deloitte Touche LLP furnish it with a
letter addressed to the Securities and Exchange Commission
stating whether or not Deloitte Touche LLP agrees with these
statements. A copy of this letter, dated March 10, 2017, is filed
as Exhibit 16.1 to this Current Report on Form 8-K.

During the fiscal years ended December 31, 2015 and 2016 and the
subsequent interim period through March 6, 2017, the Company did
not consult with Baker Tilly Virchow Krause, LLP regarding any
matters described in Item 304(a)(2)(i) or (ii) of Regulation S-K.

(d) Exhibits

About Communications Systems, Inc. (NASDAQ:JCS)

Communications Systems, Inc. (CSI) operates directly and through its subsidiaries located in the United States, Costa Rica and the United Kingdom. The Company operates through three segments: Suttle, Transition Networks and JDL Technologies (JDL). The Company provides physical connectivity infrastructure products and services for global deployments of broadband networks. The Company is principally engaged through its subsidiary and business unit, Suttle, Inc., in the manufacture and sale of connectivity infrastructure products for broadband and voice communications, and through its another subsidiary and business unit, Transition Networks, Inc., in the manufacture and sale of core media conversion products for broadband networks. Through its JDL Technologies, Inc. subsidiary and business unit, CSI provides information technology (IT) solutions, including network design, computer infrastructure installations, IT service management, network security and network operation services.

Communications Systems, Inc. (NASDAQ:JCS) Recent Trading Information

Communications Systems, Inc. (NASDAQ:JCS) closed its last trading session down -0.04 at 4.45 with 14,797 shares trading hands.