SEC Comment Letter for AVIAT NETWORKS, (AVNW) — May 30, 2014
AVIAT NETWORKS, INC.
Date: May 30, 2014 · CIK: 0001377789 · Accession: 0000000000-14-027708
AI Filing Summary & Sentiment
Reasoning
Letter
May 30, 2014 Via E-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 File No. 1-33278
Dear Mr. Hayes :
We have completed our review of your filings. 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 s 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 l aws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
Sincerely,
/s/ Terry French for
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May 30, 2014 Via E-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 File No. 1-33278 Dear Mr. Hayes : We have completed our review of your filings. 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 s 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 l aws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, Sincerely, /s/ Terry French for Larry Spirgel Assistant Director