SEC Company Response from COMTECH TELECOMMUNICATIONS (CMTL) — Apr 8, 2010
COMTECH TELECOMMUNICATIONS CORP /DE/ (CMTL) (CIK 0000023197)
Date: April 8, 2010 · CIK: 0000023197 · Accession: 0001193125-10-079488
AI Filing Summary & Sentiment
Reasoning
Referenced dates: February 2, 2010, March 9, 2010
Letter
United States Securities and Exchange Commission Division of Corporation Finance RE: Comtech Telecommunications Corp. Form 10-K for the year ended July 31, 2009 (the “Form 10-K”) Filed September 23, 2009 File No. 0-07928
Dear Ms. Krebs and Ms Plowgian,
On behalf of Comtech Telecommunications Corp. (the “Company”), this is to confirm that, pursuant to the telephone discussion on April 6, 2010 among representatives of, and advisors to, the Company and you regarding your letter dated February 2, 2010 offering comments on the above-referenced filing and the Company’s response letter dated March 9, 2010, the Company will provide you a supplemental response letter on or before May 4, 2010 addressing the matters covered in that telephone discussion.
Very truly yours,
/s/ Robert Cantone
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CORRESP 1 filename1.htm Correspondence Proskauer Rose LLP 1585 Broadway New York, NY 10036-8299 Robert A. Cantone Member of the Firm d 212.969.3235 f 212.969.2900 rcantone@proskauer.com www.proskauer.com April 8, 2010 Kathleen Krebs, Esq., Special Counsel Jessica Plowgian, Esq., Attorney-Advisor United States 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 the year ended July 31, 2009 (the “Form 10-K”) Filed September 23, 2009 File No. 0-07928 Dear Ms. Krebs and Ms Plowgian, On behalf of Comtech Telecommunications Corp. (the “Company”), this is to confirm that, pursuant to the telephone discussion on April 6, 2010 among representatives of, and advisors to, the Company and you regarding your letter dated February 2, 2010 offering comments on the above-referenced filing and the Company’s response letter dated March 9, 2010, the Company will provide you a supplemental response letter on or before May 4, 2010 addressing the matters covered in that telephone discussion. Very truly yours, /s/ Robert Cantone Robert A. Cantone cc: Michael D. Porcelain Senior Vice President, Chief Financial Officer Boca Raton | Boston | Chicago | Hong Kong | London | Los Angeles | New Orleans | New York | Newark | Paris | São Paulo | Washington, D.C.