UPLOAD Filing
COMTECH TELECOMMUNICATIONS CORP /DE/
Date: March 26, 2026 · CIK: 0000023197 · Accession: 0000000000-26-003069
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File numbers found in text: 333-294528
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<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>