UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

o

Rule 13d-1(b)

x

Rule 13d-1(c)

o

Rule 13d-1(d)

CUSIP No. 203900  10  5

1.

Names of Reporting Persons
Jeffrey K. Berg

Not Applicable

2.

Check the Appropriate Box if a Member of a Group (See Instructions)

(a)

o

(b)

x

3.

SEC Use Only

4.

Citizenship or Place of Organization
United States of America

Number of
Shares
Beneficially
Owned by
Each
Reporting
Person With

5.

Sole Voting Power
72,425.808

6.

Shared Voting Power
0

7.

Sole Dispositive Power
72,425.808

8.

Shared Dispositive Power
0

9.

Aggregate Amount Beneficially Owned by Each Reporting Person
72,425.808

10.

Check if the Aggregate Amount in Row (9) Excludes Certain Shares (See Instructions)  x

11.

Percent of Class Represented by Amount in Row (9)
0.82%

12.

Type of Reporting Person (See Instructions)
IN

CUSIP No. 203900  10  5

Item 1.

(a)

Name of Issuer
Communications Systems, Inc.

(b)

Address of Issuer’s Principal Executive Offices
213 South Main Street

Hector, Minnesota 55342

Item 2.

(a)

Name of Person Filing
Jeffrey K. Berg

(b)

Address of Principal Business Office or, if none, Residence
213 South Main Street

Hector, Minnesota 55342

(c)

Citizenship
Minnesota

(d)

Title of Class of Securities
Common Stock

(e)

CUSIP Number
203900  10  5

Item 3.

If this statement is filed pursuant to §§240.13d-1(b) or 240.13d-2(b) or (c), check whether the person filing is a:

(a)

o

Broker or dealer registered under section 15 of the Act (15 U.S.C. 78o).

(b)

o

Bank as defined in section 3(a)(6) of the Act (15 U.S.C. 78c).

(c)

o

Insurance company as defined in section 3(a)(19) of the Act (15 U.S.C. 78c).

(d)

o

Investment company registered under section 8 of the Investment Company Act of 1940 (15 U.S.C. 80a-8).

(e)

o

An investment adviser in accordance with §240.13d-1(b)(1)(ii)(E);

(f)

o

An employee benefit plan or endowment fund in accordance with §240.13d-1(b)(1)(ii)(F);

(g)

o

A parent holding company or control person in accordance with §240.13d-1(b)(1)(ii)(G);

(h)

o

A savings association as defined in Section 3(b) of the Federal Deposit Insurance Act (12 U.S.C. 1813);

(i)

o

A church plan that is excluded from the definition of an investment company under section 3(c)(14) of the Investment Company Act of 1940 (15 U.S.C. 80a-3);

(j)

o

Group, in accordance with §240.13d-1(b)(1)(ii)(J).

CUSIP No. 203900  10  5

Item 4.

Ownership

Provide the following information regarding the aggregate number and percentage of the class of securities of the issuer identified in Item 1.

(a)

Amount beneficially owned:   

Mr. Berg beneficially owns 72,425.808 shares of the outstanding common stock of the Issuer, which includes:  (i) 17,975 shares of common stock owned by Mr. Berg individually; (ii) options held by Mr. Berg and exercisable within 60 days of December 31, 2007 to purchase 36,000 shares of common stock.. Mr. Berg also is a trustee of the CSI ESOP.  As of December 31, 2007, the CSI ESOP held 549,033 shares of the Issuer.  Mr. Berg disclaims any beneficial ownership of any shares of the Issuer held by the CSI ESOP in excess of the shares allocated to his CSI ESOP account, which totaled 18,450.808 shares.

(b)

Percent of class:   

0.82% based on 8,803,295 shares of the Issuer’s common stock outstanding (on average) for the three month period ending September 30, 2007 as reported in the Issuer’s Form 10-Q filed November 13, 2007 and including all 72,425.808 shares that could be deemed to be beneficially owned by Mr. Berg.  If all shares held by the CSI ESOP allocated to accounts other than Mr. Berg were included in the number of shares beneficially owned by Mr. Berg, Mr. Berg would hold 603,008 shares of the Issuer, or 6.84% based on 8,803,295 shares of the Issuer’s common stock outstanding (on average) for the three month period ending September 30, 2007 as reported in the Issuer’s Form 10-Q filed November 13, 2007.

(c)

Number of shares as to which the person has:

Mr. Berg has the power to vote or dispose of the shares as follows:

(i)

Sole power to vote or to direct the vote   

72,425.808 (includes options held by Mr. Berg exercisable within 60 days of December 31, 2007 to purchase 36,000 shares of common stock).

(ii)

Shared power to vote or to direct the vote    

(iii)

Sole power to dispose or to direct the disposition of   

72,425.808 (includes options held by Mr. Berg exercisable within 60 days of December 31, 2007 to purchase 36,000 shares of common stock)

(iv)

Shared power to dispose or to direct the disposition of   

Item 5.

Ownership of Five Percent or Less of a Class

If this statement is being filed to report the fact that as of the date hereof the reporting person has ceased to be the beneficial owner of more than five percent of the class of securities, check the following   o.

Item 6.

Ownership of More than Five Percent on Behalf of Another Person

Not Applicable

Item 7.

Identification and Classification of the Subsidiary Which Acquired the Security Being Reported on By the Parent Holding Company or Control Person

Not Applicable

Item 8.

Identification and Classification of Members of the Group

Not Applicable

Item 9.

Notice of Dissolution of Group

Not Applicable

CUSIP No. 203900  10  5

Item 10.

Certification

By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect.

2/12/08

Date

/s/ Jeffrey K. Berg

Signature

Jeffrey K. Berg, President & CEO

Name/Title