June 17, 2011
United States
Securities and Exchange Commission
Washington, D.C. 20549
Re: |
Insignia Systems, Inc. Form 10-K for the fiscal year ended December 31, 2010 Filed March 16, 2011 Form 10-Q for the quarter ended march 31, 2011 File No. 1-13471 |
Attn: Terry French for Larry Spirgel, Assistant Director
The registrant requests an extension until June 30, 2010, of the time to file a response to the Commission’s comment letter dated June 9, 2011.
Sincerely,
John C. Gonsior
Chief Financial Officer
Y6($?K
MBG_"&5)]=UR:-=J2!65?0%F(%97B+6/[`^+\NIE2R0R)Y@'4H8P&_0U7VF=+
M3EB*B6_+_D;?Q@UV_LY+'3+2XD@BE1I93&Q4OS@#([=:/A!KU_>27VF7=Q)/
M%$BRQ&1BQ3G!&3VZ5T'B;PSIGQ"TRUN[+4$5XLF*>,;P0>JL/P_"D\$^&]*\
M*7-QIT5^MYJ
N++P9I-SJ!EO=6U!-\5NA&^5W^;`_NJ`1D]%`_.E9^) MM;U7[7H\!M8];@N95G:-2R6\2@%3@_>+$@#/7DXXKJ=`U:/7-"M-10;3*G[Q M.Z..&4^X((IFM>(++1(XEF9I;N<[+:TBYEG;T4?S)X'>J^AZ7=K/)K&L;3JM MPNWRT.4MH\Y$:GOZD]S[`5NT4445Y;\8WN)[*TCM!EK*6.>0J?FS(3&JCZ_- MGZ5)X)@L]2\2V>KPW4MU=O8"YN)),#R5?Y(X%`X"KAS]0#1:VS7OQ6U?1YHL MVJRQZE+SPP\K8@/_``(D_@*TH?!^N7DEEI>L:A!)H.G9:$09$MR1D1B3/`"# M'3J0*T])\`:+I?A*?P[LDGM;@EII)#\[L>C9'0C`QCI@5?T;0[O3I"]]K-UJ M111'!YJJ@C7WV_>8_P!XUM45SVJNEAXLTF_G8);RPS6C2,<*K,5903[[2/K4 M4VJ7/B&]FT[1)_*M(6V7FI(0=K=XXO5O5NBY[GHEYX%T:73)H;6W^SWQ&Z*_ M#$SI(.C^8?F)S[\UE>&O%G_"1V=KINK:4L?!D55V`Y_VB&/XUD>&/"&J#P19-=S?9M>C$3P M-,NX0+']R-AZ8)R/5CZ5+?\`A3Q3'8?9-.O]+F&H9.JRWMN6+2-U=,'H!@*I MZ;172:;X8M;/PT^D3N]PUQ"8[NY8GS)V*X9B>3GT]*B\.^%(]"EDN)[Z?4;L MQK!'-.J@Q0K]V-0.`/4]S6W%9VT-S-<16\23SX\V15`9\<#)[XKG;OPE<)?7 M-SHFN7.DB[?? T;POI^C2O=)YMU?R@>;>W3^9, M_P")Z#V&!6U111117G/B2%M1T/7+E<"275[>")CZ1R1J/_'M]=GI/A[2M">[ M?3+*.V-W+YLVS/S-_0>PXYK0$4:R-($42,`&8#D@=,FGT4445'/;PW4+0W$4 M 210RGZ@TL,,5O$(H8DBC7HB*%`_`5GZ]?R:?I3O;@&ZE98+=3WD<[5_ M+.?H*Y#P3HUDZ^)M$NH_M,%MJY=3(3DL45MV1SG.?SKT"*)(8DBB0)&@"JJC M``'04ZBBBBBBBBBBBFRR+%$\C'"HI8_05P;QLWA'PY;\E]1U*&=_7#.9C^@K MOJ********Q=4_?>(]$@/**9K@CW5`H_]#JCX*6.6WUB_2/'VS5+AP^/OJK; M`?I\M=11111111111116?KN__A']2\L$O]EEQCUVFL&S6&]\1Z191;6BT>P$ MS8.0'D4(@_[Y#'\177444444445D:[IM]>"&?2[B&WO8@Z+),I90CC!X'<8! M'N*MZ3IL.CZ3:Z?`6,=O&$#-U;U)]R