formsc13d.htm

Appliance Recycling Centers of America, Inc.

(Name of Issuer)

Common Stock, $0.001 par value

(Title of Class of Securities)

03814F205

Cusip Number

(Name, Address and Telephone Number of Person

Authorized to Receive Notices and Communications)

October 22, 2010

(Date of Event which Requires Filing

of this Statement)

If the filing person has previously filed a statement of Schedule 13G to report the acquisition which is the subject of the Schedule 13D, and is filing this schedule because of ss. 240.13d-1(e), ss. 240.13d-1(f) or ss. 240.13d-1(g), check the following box [ ].

Note: Schedules filed in paper format shall include a signed original and five copies of the schedule, including all exhibits. See ss.240.13d-7(b) for other parties to whom copies are to be sent.

*The remainder of this cover page shall be filled out for a reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page.

The information required on the remainder of this cover page shall not be deemed to be "filed" for the purpose of Section 18 of the Securities Exchange Act of 1934 ("Act") or otherwise subject to the liabilities of that section of the Act but shall be subject to all other provisions of the Act (however, see the Notes).

1	NAME OF REPORTING PERSON
	S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON

	1) SEP IRA FBO Norman H. Pessin XXX-XX-XXXX
	2) Sandra F. Pessin XXX-XX-XXXX

2	CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
	(a) þ

3	SEC USE ONLY

4	SOURCE OF FUNDS
	PF

5	CHECK BOX IF DISCLOSURE OF LEGAL PROCEEDINGS IS REQUIRED PURSUANT TO ITEMS 2(d) OR 2(e)
	¨

6	CITIZENSHIP OR PLACE OF ORGANIZATION
	United States

NUMBER OF SHARES	7	SOLE VOTING POWER

		1) 95,299
BENEFICALLY		2) 397,552


OWNED BY EACH	8	SHARED VOTING POWER


REPORTING	9	SOLE DISPOSITIVE POWER

		1) 95,299
PERSON WITH		2) 397,552

	10	SHARED DISPOSITIVE POWER

11	AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
		1) 95,299
		2) 397,552

12	CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (11) EXCLUDES CERTAIN SHARES* ¨

13	PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (11)
		1) 1.7%
		2) 7.2%

14	TYPE OF REPORTING PERSON*
		1) IN

This Schedule 13D relates to the common stock, $ par value (the "Common Stock"), of Appliance Recycling Centers of America, Inc., (the "Issuer"), whose principal executive offices are located at 7400 Excelsior Boulevard, Minneapolis, Minnesota 55426-4517

This Schedule 13D is being filed by SEP F/B/O Norman H. Pessin and Sandra F. Pessin

Name and Address:	1)	Norman H. Pessin
		366 Madison Avenue,
		14th Floor
		New York, NY 10017

	2)	Sandra F. Pessin
		366 Madison Avenue,
		14th Floor
		New York, NY 10017


Principal Occupation:	1) Retired
	2) Housewife

Criminal convictions:	1) None
	2) None

Civil proceedings:	1) None
	2) None

Citizenship:	1) United States
	2) United States

The purpose of the acquisitions of securities is investment. The Reporting Persons reserve the right to seek changes in the management of the issuer in the future or in its business. No such plans currently exist.

SEP IRA F/B/O Norman H. Pessin owns 95,299 shares of common stock of the issuer, constituting 1.7% of the outstanding shares thereof. Sandra F. Pessin owns 397,552 shares of common stock of the issuer, constituting 7.2% of the outstanding shares thereof.

Item 6. Contracts, Arrangements, Understandings or Relationships with respect to Securities of the Issuer

After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.

	SEP IRA F/B/O Norman H. Pessin


	By:	/s/ Norman H. Pessin
		Norman H. Pessin


		/s/ Sandra F. Pessin
		Sandra F. Pessin