SEC Comment Letter 0000000000-24-008210 to COMTECH TELECOMMUNICATIONS CORP /DE/ (CMTL)
COMTECH TELECOMMUNICATIONS CORP /DE/
Date: July 19, 2024 · CIK: 0000023197 · Accession: 0000000000-24-008210
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-280839
Letter
July 19, 2024 Michael Bondi Chief Financial Officer COMTECH TELECOMMUNICATIONS CORP /DE/ 305 N 54th Street Chandler, Arizona 85226 Re:COMTECH TELECOMMUNICATIONS CORP /DE/ Registration Statement on Form S-1 Filed on July 16, 2024 File No. 333-280839 Dear Michael Bondi: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Bradley Ecker at 202-551-4985 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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July 19, 2024
Michael Bondi
Chief Financial Officer
COMTECH TELECOMMUNICATIONS CORP /DE/
305 N 54th Street
Chandler, Arizona 85226
Re:COMTECH TELECOMMUNICATIONS CORP /DE/
Registration Statement on Form S-1
Filed on July 16, 2024
File No. 333-280839
Dear Michael Bondi:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that
the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Bradley Ecker at 202-551-4985 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing