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SEC Company Response from AVIAT NETWORKS, INC. (AVNW) (CIK 0001377789) (AVNW) — May 3, 2021

AVIAT NETWORKS, INC. (AVNW) (CIK 0001377789)
Date: May 3, 2021 · CIK: 0001377789 · Accession: 0001193125-21-146834

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File numbers found in text: 333-255206

Date
May 3, 2021
Author
Chief
Form
CORRESP
Company
AVIAT NETWORKS, INC. (AVNW) (CIK 0001377789)

Letter

May 3, 2021

Anne Nguyen Parker

Chief

Office of Manufacturing

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549-3561

Re: Aviat Networks, Inc.

Registration Statement on Form S-3

Filed April 13, 2021

File No. 333-255206

Ladies and Gentlemen:

On behalf of Aviat Networks, Inc., and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated to 5:00 P.M., Washington, D.C. time, on May 5, 2021, or as soon as practicable thereafter.

Thank you for your assistance in this matter.

Securities and Exchange Commission

May 3, 2021

Page

Very truly yours,
AVIAT NETWORKS, INC.

Show Raw Text
CORRESP
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filename1.htm

CORRESP

 May 3, 2021

 Anne
Nguyen Parker

 Chief

 Office of Manufacturing

United States Securities and Exchange Commission

 Division of
Corporation Finance

 100 F. Street, N.E.

 Washington, D.C.
20549-3561

Re:
 Aviat Networks, Inc.

Registration Statement on Form S-3

Filed April 13, 2021

 File No. 333-255206

 Ladies and Gentlemen:

On behalf of Aviat Networks, Inc., and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby
requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated to 5:00 P.M., Washington, D.C. time, on May 5, 2021, or as soon as practicable thereafter.

Thank you for your assistance in this matter.

 Securities and Exchange Commission

May 3, 2021

  Page
 2

Very truly yours,

AVIAT NETWORKS, INC.

By:

 /s/ Eric Chang

Name:

Eric Chang

Title:

Senior Vice President, Chief Financial Officer

 Enclosures

cc:
 Paul Tobias, Vinson & Elkins L.L.P.

Katherine Frank, Vinson & Elkins L.L.P.