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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

 

 

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