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

LANart Corporation

 

Massachusetts

MiLAN Technology Corporation

 

California

 

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