SEC Comment Letter for COMTECH TELECOMMUNICATIONS (CMTL) — Mar 7, 2013
COMTECH TELECOMMUNICATIONS CORP /DE/ (CMTL) (CIK 0000023197)
Date: March 7, 2013 · CIK: 0000023197 · Accession: 0000000000-13-012443
AI Filing Summary & Sentiment
Reasoning
Letter
March 7, 2013 Via E -mail Mr. Fred Kornberg Chief Executive Officer Comtech Telecommunications Corp. 68 South Service Road Suite 230 Melville, NY 11747
Re: Comtech Telecommunications Corp. Form 10-K for the Year Ended July 31, 2012 Filed September 26, 20 12 File No. 0 -07928
Dear Mr. Kornberg :
We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the compan y or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and ad equacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Terry French for
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March 7, 2013 Via E -mail Mr. Fred Kornberg Chief Executive Officer Comtech Telecommunications Corp. 68 South Service Road Suite 230 Melville, NY 11747 Re: Comtech Telecommunications Corp. Form 10-K for the Year Ended July 31, 2012 Filed September 26, 20 12 File No. 0 -07928 Dear Mr. Kornberg : We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the compan y or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and ad equacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Terry French for Larry Spirgel Assistant Director