SEC Comment Letter for COMTECH TELECOMMUNICATIONS (CMTL) — Jan 18, 2017
COMTECH TELECOMMUNICATIONS CORP /DE/ (CMTL) (CIK 0000023197)
Date: Jan. 18, 2017 · CIK: 0000023197 · Accession: 0000000000-17-001897
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Reasoning
Letter
Mail Stop 4628 January 18, 2017 Via E-Mail Michael D. Porcelain Senior Vice President and Chief Financial Officer Comtech Telecommunications Corp. 68 South Service Road Suite 230 Melville, NY 11747
Re: Comtech Telecommunications Corp . Form 10-K for the Fiscal Year Ended July 31, 2016 Filed October 6 , 2016 File No. 0-7928
Dear Mr. Porcelain :
We refer you to our comment letter dated December 12 , 2016 regarding business contacts with Syria and Sudan . We have completed our review of this subject matter. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comm ents, action or absence of action by the staff .
Sincerely,
/s/ Cecilia Blye
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Mail Stop 4628 January 18, 2017 Via E-Mail Michael D. Porcelain Senior Vice President and Chief Financial Officer Comtech Telecommunications Corp. 68 South Service Road Suite 230 Melville, NY 11747 Re: Comtech Telecommunications Corp . Form 10-K for the Fiscal Year Ended July 31, 2016 Filed October 6 , 2016 File No. 0-7928 Dear Mr. Porcelain : We refer you to our comment letter dated December 12 , 2016 regarding business contacts with Syria and Sudan . We have completed our review of this subject matter. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comm ents, action or absence of action by the staff . Sincerely, /s/ Cecilia Blye Cecilia Blye, Chief Office of Global Security Risk cc: Larry Spirgel Assistant Director