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UPLOAD Filing

COMTECH TELECOMMUNICATIONS CORP /DE/
Date: March 26, 2026 · CIK: 0000023197 · Accession: 0000000000-26-003069

Offering / Registration Process

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File numbers found in text: 333-294528

Date
March 26, 2026
Author
Division of
Form
UPLOAD
Company
COMTECH TELECOMMUNICATIONS CORP /DE/

Letter

Re: COMTECH TELECOMMUNICATIONS CORP /DE/ Registration Statement on Form S-3 Filed March 23, 2026 File No. 333-294528 Dear Kenneth Traub:

March 26, 2026

Kenneth Traub Chief Executive Officer COMTECH TELECOMMUNICATIONS CORP /DE/ 305 N 54th Street Chandler, Arizona 85226

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 Erin Donahue at 202-551-6063 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 March 26, 2026

Kenneth Traub
Chief Executive Officer
COMTECH TELECOMMUNICATIONS CORP /DE/
305 N 54th Street
Chandler, Arizona 85226

 Re: COMTECH TELECOMMUNICATIONS CORP /DE/
 Registration Statement on Form S-3
 Filed March 23, 2026
 File No. 333-294528
Dear Kenneth Traub:

 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 Erin Donahue at 202-551-6063 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
</TEXT>
</DOCUMENT>