SecProbe.io

April 10, 2014

Via US Mail
Mr. Edward J. Hayes, Jr.
Senior Vice President and Chief Financial Officer
Aviat Networks, Inc.
5200 Great America Parkway
Santa Clara, California  95054

Re: Aviat Networks, Inc.
Form 10 -K for the Year Ended June 28, 2013
Filed September 23 , 2013
Form 10 -Q for the Quarterly Period Ended December 27, 2013
Filed February  10, 201 4
File No. 1-33278

Dear Mr. Hayes :

 We have reviewed your filing and have the following comment.  Please provide us with
the requested  information so we may better understand your disclosure.

Please respond to this letter within ten business days by providing the requested
information  or by  advising us when you will provide the requested response.   If you do not
believe our comment appl ies to your facts and circumstances, please tell us why in your
response.

After reviewing the information you provide in response to this comment , we may have
additional comments.

Form 10 -Q for the quarterly period ended December 27, 2013

Notes  to Condensed Consolidated Financial Statements

Note  1. The Company and Basis of Presentation

Correction of Immaterial Errors, page 7

We note your disclosure t hat you recognized an adjustment of $2.2 million during the
second quarter of fiscal 2014 to correct immaterial errors arising from fiscal 2007 through
September 27, 2013 to decrease the provision for income taxes and your reserve for uncertain tax
positio ns. Please provide us with your analysis under the accounting literature for not reporting
this as the correction of an error for financial reporting purposes.

Mr. Edward J. Hayes, Jr.
Aviat Networks, Inc.
April 10, 2014
Page 2

We urge all persons who are responsible for the accuracy and adequacy of the disclosure
in the filing to be certain that the filing includes the information the Securities Exchange Act of
1934 and all applicable Exchange Act rules require.   Since the company and its management are
in possession of all facts relating to a company’s disclosure, they  are responsible for the accuracy
and adequacy of the disclosures they have made.

            In responding to our comment, please provide  a written statement from the company
acknowledging that:

 the company is responsible for the adequacy and accuracy  of the disclosure in the filing;

 staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to the filing; and

 the company may not assert staff comments as a defense in any p roceeding initiated by
the Commission or any person under the federal securities laws of the United States.

You may contact Sharon Virga , Senior Staff Accountant , at 202-551-3385  or Terry
French, Accountant Branch Chief, a t 202-551-3828  if you have questi ons regarding the comment
on the financial statements and related matters.  Please contact me at  202-551-3810  with any
other questions.

Sincerely,

 /s/ Terry French for

Larry Spirgel
Assistant Director