SEC Comment Letter for COMTECH TELECOMMUNICATIONS (CMTL) — May 15, 2008

COMTECH TELECOMMUNICATIONS CORP /DE/ (CMTL) (CIK 0000023197)
Date: May 15, 2008 · CIK: 0000023197 · Accession: 0000000000-08-025012

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

May 15, 2008

Author

Larry Spirgel

Form

UPLOAD

Company

COMTECH TELECOMMUNICATIONS CORP /DE/ (CMTL) (CIK 0000023197)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 Mail Stop 3720 May 15, 2008 Michael D. Porcelain Senior Vice President and Chief Financial Officer Comtech Telecommunications Corp. 68 South Service Road, Suite 230 Melville, New York 11747 Re: Comtech Telecommunications Corp. Form 10-K for fiscal year ended July 31, 2007 Filed September 19, 2007 File No. 0-07928

Dear Mr. Porcelain:

The Division of Corporation Finance has completed its review of your Form 10-K and related filings and does not, at this time, have any further comments. S i n c e r e l y / s L a r r y S p i r g e l A s s i s t a n t D i r e c t o r Cc: Mr. Ira G. Bogner Proskauer Rose LLP Via facsimile: (212) 969-2900

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

Mail Stop 3720

May 15, 2008
   Michael D. Porcelain Senior Vice President and Chief Financial Officer Comtech Telecommunications Corp. 68 South Service Road, Suite 230 Melville, New York 11747
Re: Comtech Telecommunications Corp.
Form 10-K for fiscal year ended July 31, 2007
Filed September 19, 2007 File No.  0-07928

Dear Mr. Porcelain:

The Division of Corporation Finance has completed its review of your Form 10-K
and related filings and does not, at this time, have any further comments.
      S i n c e r e l y         / s        L a r r y  S p i r g e l        A s s i s t a n t  D i r e c t o r
Cc:  Mr. Ira G. Bogner        Proskauer Rose LLP        Via facsimile:  (212) 969-2900

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