SEC Company Response from COMTECH TELECOMMUNICATIONS (CMTL) — Dec 18, 2015
COMTECH TELECOMMUNICATIONS CORP /DE/ (CMTL) (CIK 0000023197)
Date: Dec. 18, 2015 · CIK: 0000023197 · Accession: 0001571049-15-010075
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-208560
Letter
Comtech Telecommunications Corp.
68 South Service Road, Suite 230
Melville, New York 11747
December 18, 2015
VIA EDGAR AND FACSIMILE
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Larry Spirgel, Assistant Director
Emily C. Drazan, Staff Attorney
Re: Comtech Telecommunications Corp.
Registration Statement on Form S-3
Filed December 15, 2015
File No. 333-208560
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Comtech Telecommunications Corp. (the “Company”) hereby respectfully requests acceleration of the effective date of the above-captioned Registration Statement, so that it may become effective at 9:00 a.m. Eastern time on December 23, 2015, or as soon thereafter as practicable.
In connection with the foregoing request, the Company hereby acknowledges that:
· should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
· the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
COMTECH TELECOMMUNICATIONS CORP.
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Comtech Telecommunications Corp.
68 South Service Road, Suite 230
Melville, New York 11747
December 18, 2015
VIA EDGAR AND FACSIMILE
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Larry Spirgel, Assistant Director
Emily C. Drazan, Staff Attorney
Re: Comtech Telecommunications Corp.
Registration Statement on Form S-3
Filed December 15, 2015
File No. 333-208560
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities
Act of 1933, as amended, Comtech Telecommunications Corp. (the “Company”) hereby respectfully requests acceleration
of the effective date of the above-captioned Registration Statement, so that it may become effective at 9:00 a.m. Eastern time
on December 23, 2015, or as soon thereafter as practicable.
In connection with the foregoing request,
the Company hereby acknowledges that:
· should the Commission or the staff, acting pursuant to delegated authority,
declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
· the action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy
of the disclosure in the filing; and
· the Company may not assert staff comments and the declaration of effectiveness
as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
COMTECH TELECOMMUNICATIONS CORP.
By:
/s/ Michael D. Porcelain
Name:
Michael D. Porcelain
Title:
Senior Vice President and Chief Financial Officer