SEC Comment Letter 0000000000-24-004926 to AVIAT NETWORKS, INC. (AVNW)
AVIAT NETWORKS, INC.
Date: May 1, 2024 · CIK: 0001377789 · Accession: 0000000000-24-004926
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-279014
Letter
United States securities and exchange commission logo May 1, 2024 Peter Smith Chief Executive Officer Aviat Networks, Inc. 200 Parker Drive, Suite C100A Austin, TX 78728 Re:Aviat Networks, Inc. Registration Statement on Form S-3 Filed April 30, 2024 File No. 333-279014 Dear Peter Smith: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Patrick Fullem at 202-551-8337 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Katherine Terrell Frank
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United States securities and exchange commission logo
May 1, 2024
Peter Smith
Chief Executive Officer
Aviat Networks, Inc.
200 Parker Drive, Suite C100A
Austin, TX 78728
Re:Aviat Networks, Inc.
Registration Statement on Form S-3
Filed April 30, 2024
File No. 333-279014
Dear Peter Smith:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Patrick Fullem at 202-551-8337 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Katherine Terrell Frank