Exhibit 21

 

SUBSIDIARIES OF COMMUNICATIONS SYSTEMS, INC.





 

 

Subsidiaries

 

Jurisdiction of Incorporation

Austin Taylor Communications, Ltd.

 

United Kingdom

JDL Technologies, Inc.

 

Minnesota

Ecessa Corporation

 

Minnesota

Helios Merger Co.

 

Delaware



All these 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.