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
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CORRESP 1 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.