Item 9.01 Financial Statements and Exhibits.

(b) Pro Forma Financial Information.

On August 2, 2021, Communications Systems, Inc. ("CSI" or the "Company") filed a Current Report on Form 8-K dated August 1, 2021 reporting that on August 2, 2021 CSI and Lantronix, Inc. ("Lantronix") completed the sale by CSI to Lantronix of all of the issued and outstanding stock of CSI's wholly owned subsidiary, Transition Networks, Inc., and the entire issued share capital of its wholly owned subsidiary, Transition Networks Europe Limited, pursuant to the securities purchase agreement dated April 28, 2021 ("E&S Sale Transaction").

The Company is filing this Amendment No. 1 to Current Report on Form 8-K/A to file the unaudited pro forma condensed consolidated financial information related to E&S Sale Transaction required by Item 2.01 and Item 9.01(b) of Form 8-K.

Attached hereto as Exhibit 99.1 is the following pro forma financial information: (i) description of pro forma presentation; (ii) unaudited pro forma condensed consolidated balance sheet as of March 31, 2021; (iii) unaudited pro forma condensed consolidated statement of operations for the three months ended March 31, 2021 and March 31, 2020 and for the years ended December 31, 2020 and 2019; and (iv) notes to unaudited pro forma condensed consolidated financial statements.





(d) Exhibits.

Exhibit No.                        Description of Exhibit
  99.1         Communications Systems, Inc. Unaudited Pro Forma Condensed
             Consolidated Financial Information.




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