SEC Company Response from COMTECH TELECOMMUNICATIONS (CMTL) — Apr 7, 2008

COMTECH TELECOMMUNICATIONS CORP /DE/ (CMTL) (CIK 0000023197)
Date: April 7, 2008 · CIK: 0000023197 · Accession: 0001169232-08-001593

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Referenced dates: April 3, 2008

Date

September 19, 2007

Author

/s/Robert A. Cantone

Form

CORRESP

Company

COMTECH TELECOMMUNICATIONS CORP /DE/ (CMTL) (CIK 0000023197)

Letter

Securities and Exchange Commission Division of Corporation Finance Form 10-K for fiscal year ended July 31, Filed September 19, 2007 File No. 0-07928

Re: Comtech Telecommunications Corp.

Dear Ms. Plowgian:

This firm represents Comtech Telecommunications Corp. (“Comtech”).

With reference to the letter dated April 3, 2008 from Michele Anderson, Legal Branch Chief, to Mr. Fred Kornberg, Chief Executive Officer and President of Comtech, concerning Comtech’s Annual Report on Form 10-K/A referenced above (the “Staff Letter”), this is to confirm that, in accordance with our telephone conversation this afternoon, Comtech will submit its response to Ms. Anderson by May 5, 2008.

Very
truly yours,
/s/Robert A. Cantone

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CORRESP
1
filename1.htm

            April
            4, 2008

            Jessica
            Plowgian, Esq.

            Securities and Exchange Commission

            Division of Corporation Finance

            100 F.
            Street, N.E.

            Washington D.C. 20549

            Re:   Comtech Telecommunications Corp.

                            Form 10-K for fiscal year ended July 31,
                            2007

                            Filed September 19, 2007

                            File No. 0-07928

            Dear
            Ms. Plowgian:

            This
            firm represents Comtech Telecommunications Corp. (“Comtech”).

            With
            reference to the letter dated April 3, 2008 from Michele Anderson, Legal Branch Chief,
            to Mr. Fred Kornberg, Chief Executive Officer and President of Comtech, concerning
            Comtech’s Annual Report on Form 10-K/A referenced above (the “Staff
            Letter”), this is to confirm that, in accordance with our telephone conversation
            this afternoon, Comtech will submit its response to Ms. Anderson by May 5,
            2008.

            Very
            truly yours,

            /s/Robert A. Cantone

            Robert
            A. Cantone

            cc: Mr.
            Fred Kornberg

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