A calibration technique with potential for low frequencies and sizeable systems of underwater transducers is being developed at the Swedish Defence Research Agency. The technique is based on the three-transducer spherical wave reciprocity method for use in an ice-covered lake with a depth of 220 m in the Swedish arctic zone. The calibration is performed at a depth of approximately 100 m with inter-transducer separations of 50 m, 86.6 m, and 100 m, allowing for frequencies down to 59 Hz using time-gated tone burst signals. In this paper, the calibration location, system, and technique are introduced, and the calibration results of an acoustical recorder in the range of 59 Hz-1 kHz are presented. The sensitivity is varying with frequency around -148 dB re 1 V/mu Pa, and the uncertainty budget is discussed.