SEC Comment Letter for COMTECH TELECOMMUNICATIONS (CMTL) — May 20, 2010

COMTECH TELECOMMUNICATIONS CORP /DE/ (CMTL) (CIK 0000023197)
Date: May 20, 2010 · CIK: 0000023197 · Accession: 0000000000-10-028131

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AI Filing Summary & Sentiment

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Document Type

Confidence

SEC Posture

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Summary

Reasoning

Date

May 20, 2010

Author

Kathleen Krebs

Form

UPLOAD

Company

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

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 3720 May 20, 2010 Mr. Michael D. Porcelain Chief Financial Officer Comtech Telecommunications Corp. 68 South Service Rd., Suite 230 Melville, NY 11747 RE: Comtech Telecommunications Corp. Form 10-K for the year ended July 31, 2009 Filed September 23, 2009 File No. 0-07928

Dear Mr. Porcelain: We have completed our review of your filing and have no furhter comments at this time. S i n c e r e l y , / s K a t h l e e n K r e b s , f o r 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

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

       DIVISION OF
CORPORATION FINANCE

Mail Stop 3720
May 20, 2010
   Mr. Michael D. Porcelain Chief Financial Officer Comtech Telecommunications Corp. 68 South Service Rd., Suite 230 Melville, NY 11747
 RE: Comtech Telecommunications Corp.
Form 10-K for the year ended July 31, 2009
  Filed September 23, 2009
  File No. 0-07928

Dear Mr. Porcelain:
We have completed our review of your filing and have no furhter comments at
this time.           S i n c e r e l y ,           / s  K a t h l e e n  K r e b s ,  f o r          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

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