SEC Comment Letter for AVIAT NETWORKS, INC. (AVNW) (CIK 0001377789) (AVNW) — Jan 27, 2009
AVIAT NETWORKS, INC. (AVNW) (CIK 0001377789)
Date: Jan. 27, 2009 · CIK: 0001377789 · Accession: 0000000000-09-003971
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File numbers found in text: 001-33278
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
Mail Stop 3720
January 27, 2009
Mr. Harald J. Braun President and Chief Executive Officer Harris Stratex Networks, Inc. 637 Davis Drive Morrisville, North Carolina 27560
Re: Harris Stratex Networks, Inc.
Form 10-K for Fiscal Year Ended June 27, 2008
Filed September 25, 2008
And Documents Incorporated by Reference
File No. 001-33278
Dear Mr. Braun:
We have completed our review your Form 10-K and related filings and do not have any further comments at this time.
Sincerely,
/ s J e s s i c a P l o w g i a n , f o r R o b e r t B a r t e l m e s Senior Financial Analyst