Computation modulo composite numbers is much less understood than computation over primes; and sometimes surprisingly much more powerful. A positive example is that the best construction of locally decodable codes known today heavily relies on computations modulo composites. A negative one if that while strong lower bounds are known for constant-depth circuits using AND,OR and MOD_5 gates, no such lower bounds are known if the MOD_5 gates are replaced by MOD_6 gates. We consider in this work a restricted model of computation: linear systems modulo composites. This model was explicitly given by Beigel and Maciel (Complexity 97) as a barrier towards proving lowers bounds for computation modulo composites (i.e. ACC0). We completely resolve their problem in this work. Fix a modulus M. A system of linear constraints in boolean variables x_1,..,x_n modulo M has the following form: a linear equation is a constraint of the form $a_1 x_1 + ... + a_n x_n (modulo M) \in A$, where the variables x_1,...,x_n are boolean, the coefficients a_1,...,a_n are elements of Z_M, and A is a subset of Z_M. A linear system is a set of linear constraints. We prove that any such system has exponentially small correlation with the MOD_q function, where m,q are co-prime. To this end we prove structural results on the accepting sets of such systems. This problem can be relatively easy solved for prime M using Fourier analysis; however for composite M these techniques break down. Recently, Chattopadhyay and Wigderson (FOCS'09) proved correlation bounds when M has two prime factors (e.g. for M=6). In this work we generalize their technique to handle arbitrary M, and in fact arbitrary Abelian groups instead of Z_M. Our result yield the first exponential bounds on the size of boolean depth-four circuits of the form MAJ - AND - ANY_{O(1)} - MOD_m for computing the MOD_q function, when $m,q$ are co-prime. Joint work with Arkadev Chattopadhyay.