SEC Comment Letter for AVIAT NETWORKS, INC. (AVNW) (CIK 0001377789) (AVNW) — Mar 28, 2013

AVIAT NETWORKS, INC. (AVNW) (CIK 0001377789)
Date: March 28, 2013 · CIK: 0001377789 · Accession: 0000000000-13-016614

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Referenced dates: February 27, 2013

Date

June 29, 2012

Author

/s/ Cecilia Blye

Form

UPLOAD

Company

AVIAT NETWORKS, INC. (AVNW) (CIK 0001377789)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE March 28 , 2013 Via E-mail Michael A. Pangia President and Chief Executive Officer Aviat Networks, Inc. 5200 Great America Parkway Santa Clara, CA 95054

Re: Aviat Networks, Inc. Form 10-K for the Fiscal Year Ended June 29, 2012 Filed September 4 , 2012 File No. 1-33278

Dear Mr. Pangia :

We refer you to our comment letter dated February 27, 2013 regarding business contacts with Syria, Sudan and Cuba . We have completed our review of this subject matter. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require .

Sincerely,
/s/ Cecilia Blye

Show Raw Text

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
                  WASHINGTON, D.C. 20549

      DIVISION OF
CORPORATION FINANCE

March 28 , 2013

Via E-mail
Michael A. Pangia
President and Chief Executive Officer
Aviat Networks, Inc.
5200 Great America Parkway
Santa Clara, CA 95054

 Re: Aviat Networks, Inc.
  Form 10-K for the Fiscal Year Ended June 29, 2012
  Filed September 4 , 2012
  File No. 1-33278

Dear Mr. Pangia :

We refer you to our comment letter dated February 27, 2013 regarding business contacts
with Syria, Sudan and Cuba .  We have completed our review of this subject matter.  We remind
you that our comments or changes to disclosure in response to our comments do not foreclose the
Commission from taking any action with respect to the company or the filing and the company
may not assert staff comments as a defense in any proceeding initiated by the Commission or any
person under the federal securities laws of the United States.  We urge all persons who are
responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the
filing includes the information the Securities Exchange Act of 1934 and all applicable rules
require .

                  Sincerely,

                 /s/ Cecilia Blye

                  Cecilia Blye, Chief
                  Office of Global S ecurity Risk

cc:  Larry Spirgel
  Assistant Director
 Division of Corporation Finance

SecProbe.io