# EDGAR Filing Document

**Accession Number:** 0000023197
**File Stem:** 0000023197-26-000048
**Filing Date:** 2026-3
**Character Count:** 28259
**Document Hash:** c4b2115f38fd3499114db61287ef0fc2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000023197-26-000048.hdr.sgml**: 20260323

**ACCESSION NUMBER**: 0000023197-26-000048

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 16

**FILED AS OF DATE**: 20260323

**DATE AS OF CHANGE**: 20260323

**EFFECTIVENESS DATE**: 20260323

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** COMTECH TELECOMMUNICATIONS CORP /DE/
- **CENTRAL INDEX KEY:** 0000023197
- **STANDARD INDUSTRIAL CLASSIFICATION:** RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 112139466
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0731

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-294529
- **FILM NUMBER:** 26782459

**BUSINESS ADDRESS:**
- **STREET 1:** 305 N 54TH STREET
- **CITY:** CHANDLER
- **STATE:** AZ
- **ZIP:** 85226
- **BUSINESS PHONE:** 4803332200

**MAIL ADDRESS:**
- **STREET 1:** 305 N 54TH STREET
- **CITY:** CHANDLER
- **STATE:** AZ
- **ZIP:** 85226

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** COMTECH INC
- **DATE OF NAME CHANGE:** 19870503

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** COMTECH TELECOMMUNICATIONS CORP
- **DATE OF NAME CHANGE:** 19831215

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** COMTECH LABORATORIES INC
- **DATE OF NAME CHANGE:** 19780425

**UNITED STATES<br>SECURITIES AND EXCHANGE COMMISSION<br>Washington, D.C. 20549**

**______________________**

**FORM S-8**

**<br>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933**

**______________________**

![comtech_logoxfullxcolorxli.jpg](comtech_logoxfullxcolorxli.jpg)

**Comtech Telecommunications Corp.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Delaware** | **11-2139466** |
| (State or other jurisdiction of<br>incorporation or organization) | (I.R.S. Employer<br>Identification Number) |

---

**305 N 54th Street**<br>**Chandler, AZ 85226**<br>**(480) 333-2200**<br>

(Name, address, including zip code, and telephone number, including area code, of registrant's principal executive offices)

**Comtech Telecommunications Corp. 2023 Equity and Incentive Plan, as amended**<br>

(Full Title of the Plans)

**Kenneth H. Traub**<br>**Chairman of the Board, President and Chief Executive Officer** <br>**Comtech Telecommunications Corp.**<br>**305 N 54th Street**<br>**Chandler, AZ 85226**<br>**(480) 333-2200**<br>

(Address, including zip code, and telephone number, including area code, of agent for service)

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer", "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act. (Check one):

---

| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | ☐ | Accelerated filer | ☐ |
| Non-accelerated filer | ☒ | Smaller reporting company | ☒ |
| | | Emerging growth company | ☐ |

---

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

------

**EXPLANATORY NOTE**

This Registration Statement on Form S-8 (this "***Registration Statement***") is filed by Comtech Telecommunications Corp., a Delaware corporation (the "***Registrant***"), for the purpose of registering 2,800,000 shares of common stock, par value $0.10 per share (the "***Common Stock***"), of the Registrant that may be issued under the Comtech Telecommunications Corp. 2023 Equity and Incentive Plan, as amended (the "***Plan***"), which shares of Common Stock are in addition to the shares of Common Stock registered on the Registrant's Registration Statements on Form S-8 previously filed with the Securities and Exchange Commission (the "***Commission***") on <u>[J](https://www.sec.gov/Archives/edgar/data/23197/000002319725000023/comtechtelecommunicationsc.htm)[anuary 22, 2025](https://www.sec.gov/Archives/edgar/data/23197/000002319725000023/comtechtelecommunicationsc.htm)</u> (File No. 333-284414) and <u>[December 18, 2023](https://www.sec.gov/Archives/edgar/data/23197/000002319723000079/comtechtelecommunicationsc.htm)</u> (File No. 333-276126) (together, the "***Prior S-8 Forms***").

This Registration Statement on Form S-8 relates to securities of the same class as that to which the Prior S-8 Forms relate, and is submitted in accordance with General Instruction E to Form S-8 regarding Registration of Additional Securities. Pursuant to General Instruction E of Form S-8, the contents of the Prior S-8 Forms, to the extent relating to the registration of Common Stock issuable under the Plan, are incorporated herein by reference and made part of this Registration Statement on Form S-8, except as amended hereby.

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 3. Incorporation of Documents by Reference.**

The following documents filed with the Commission (excluding any portions of such documents that have been "furnished" but "not filed") by the Registrant pursuant to the Securities Exchange Act of 1934, as amended (the "***Exchange Act***"), are incorporated herein by reference into this Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the Registrant's Annual Report on Form 10-K for the fiscal year ended July 31, 2025, filed with the Commission on <u>[November 10, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/23197/000002319725000080/cmtl-20250731.htm)</u>, as amended by the Registrant's Annual Report on Form 10-K/A for the fiscal year ended July 31, 2025, filed with the Commission on <u>[November 26, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/23197/000002319725000087/cmtl-20250731.htm)</u>;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the Registrant's Quarterly Report on Form 10-Q for the quarterly period ended October 31, 2025, filed with the Commission on <u>[December 11](https://www.sec.gov/ix?doc=/Archives/edgar/data/23197/000002319725000100/cmtl-20251031.htm)[, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/23197/000002319725000100/cmtl-20251031.htm)</u> and Quarterly Report on Form 10-Q for the quarterly period ended January 31, 2026, filed with the Commission on <u>[March 16, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/23197/000002319726000037/cmtl-20260131.htm)</u>;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the Registrant's Current Reports on Form 8-K filed with the Commission on <u>[August 18, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/23197/000002319725000063/cmtl-20250818.htm)</u>, <u>[December 11, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/23197/000002319725000104/cmtl-20251211.htm)</u> (Form 8-K relating to appointment of director only), <u>[January 29, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/23197/000002319726000011/cmtl-20260123.htm)</u> and <u>[March 11, 2](https://www.sec.gov/ix?doc=/Archives/edgar/data/23197/000002319726000024/cmtl-20260309.htm)[026](https://www.sec.gov/ix?doc=/Archives/edgar/data/23197/000002319726000024/cmtl-20260309.htm)</u>; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• the description of the Registrant's Common Stock contained in the Registrant's Registration Statement on Form S-3, filed with the Commission on <u>[July 13, 2022](https://www.sec.gov/Archives/edgar/data/23197/000002319722000052/comtechtelecommunicationsc.htm)</u>, and any other amendment or report filed for the purpose of updating such description, including Exhibit 4(a)(ii) to the Registrant's Annual Report on Form 10-K, filed with the Commission on <u>[November 10, 2025](https://www.sec.gov/Archives/edgar/data/23197/000002319725000080/exhibit4aiidescriptionofse.htm)</u>.

In addition, all documents subsequently filed with the Commission by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective amendment which indicates that all securities offered herein have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing such document. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained in any subsequently filed document which also is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

Notwithstanding the foregoing, unless specifically stated to the contrary, none of the information disclosed by the Registrant under Items 2.02 or 7.01 of any Current Report on Form 8-K, including the related exhibits under Item 9.01, that the Registrant may from time to time furnish to the Commission will be incorporated by reference into, or otherwise included in, this Registration Statement.

------

**Item 8. Exhibits.**

The following exhibits are filed as part of this Registration Statement:

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **Exhibit Number** | **Description** | **Incorporation by Reference** | **Incorporation by Reference** | **Incorporation by Reference** | **Incorporation by Reference** | **Filed<br>Furnished Herewith** |
| **Exhibit Number** | **Description** | **Form** | **File No.** | **Exhibit(s)** | **Filing Date** | **Filed<br>Furnished Herewith** |
| <u>[4.1](https://www.sec.gov/Archives/edgar/data/23197/000116923206003817/d69319_ex3a.htm)</u> | <u>[Restated Certificate of Incorporation](https://www.sec.gov/Archives/edgar/data/23197/000116923206003817/d69319_ex3a.htm)</u> | <u>[Form 10-K](https://www.sec.gov/Archives/edgar/data/23197/000116923206003817/d69319_ex3a.htm)</u> | <u>[000-07928](https://www.sec.gov/Archives/edgar/data/23197/000116923206003817/d69319_ex3a.htm)</u> | <u>[3(a)(i)](https://www.sec.gov/Archives/edgar/data/23197/000116923206003817/d69319_ex3a.htm)</u> | <u>[09/20/2006](https://www.sec.gov/Archives/edgar/data/23197/000116923206003817/d69319_ex3a.htm)</u> |  |
| <u>[4.2](https://www.sec.gov/Archives/edgar/data/23197/000002319721000128/exhibit31certificateofamen.htm)</u> | <u>[Certificate of Amendment](https://www.sec.gov/Archives/edgar/data/23197/000002319721000128/exhibit31certificateofamen.htm)[of the](https://www.sec.gov/Archives/edgar/data/23197/000002319721000128/exhibit31certificateofamen.htm)[Restated Certificate of Incorporation of Comtech Telecommunications Corp.](https://www.sec.gov/Archives/edgar/data/23197/000002319721000128/exhibit31certificateofamen.htm)</u> | <u>[Form 8-K](https://www.sec.gov/Archives/edgar/data/23197/000002319721000128/exhibit31certificateofamen.htm)</u> | <u>[000-07928](https://www.sec.gov/Archives/edgar/data/23197/000002319721000128/exhibit31certificateofamen.htm)</u> | <u>[3.1](https://www.sec.gov/Archives/edgar/data/23197/000002319721000128/exhibit31certificateofamen.htm)</u> | <u>[12/30/2021](https://www.sec.gov/Archives/edgar/data/23197/000002319721000128/exhibit31certificateofamen.htm)</u> |  |
| <u>[4.3](https://www.sec.gov/Archives/edgar/data/23197/000002319717000069/exhibit3aiify17.htm)</u> | <u>[Third Amended and Restated Bylaws](https://www.sec.gov/Archives/edgar/data/23197/000002319717000069/exhibit3aiify17.htm)</u> | <u>[Form 10-K](https://www.sec.gov/Archives/edgar/data/23197/000002319717000069/exhibit3aiify17.htm)</u> | <u>[000-07928](https://www.sec.gov/Archives/edgar/data/23197/000002319717000069/exhibit3aiify17.htm)</u> | <u>[3(a)(ii)](https://www.sec.gov/Archives/edgar/data/23197/000002319717000069/exhibit3aiify17.htm)</u> | <u>[09/27/2017](https://www.sec.gov/Archives/edgar/data/23197/000002319717000069/exhibit3aiify17.htm)</u> |  |
| <u>[4.4](https://www.sec.gov/Archives/edgar/data/23197/000002319725000080/exhibit4aiidescriptionofse.htm)</u> | <u>[Description of Comtech Telecommunications Corp.'s Securities Registered Pursuant to Section 12 of the Exchange Act](https://www.sec.gov/Archives/edgar/data/23197/000002319725000080/exhibit4aiidescriptionofse.htm)</u> | <u>[Form 10-K](https://www.sec.gov/Archives/edgar/data/23197/000002319725000080/exhibit4aiidescriptionofse.htm)</u> | <u>[000-07928](https://www.sec.gov/Archives/edgar/data/23197/000002319725000080/exhibit4aiidescriptionofse.htm)</u> | <u>[4(a)(ii)](https://www.sec.gov/Archives/edgar/data/23197/000002319725000080/exhibit4aiidescriptionofse.htm)</u> | <u>[11/10/2025](https://www.sec.gov/Archives/edgar/data/23197/000002319725000080/exhibit4aiidescriptionofse.htm)</u> |  |
| <u>[5.1](exhibit51-cmtlxnrflegalopi.htm)</u> | <u>[Opinion of Norton Rose Fulbright US LLP](exhibit51-cmtlxnrflegalopi.htm)</u> |  |  |  |  | X |
| <u>[23.1](exhibit231consentofdeloitt.htm)</u> | <u>[Consent of Deloitte & Touche LLP, independent registered public accounting firm](exhibit231consentofdeloitt.htm)</u> |  |  |  |  | X |
| 23.2 | Consent of Norton Rose Fulbright US LLP (included in Exhibit 5.1) |  |  |  |  | X |
| 24.1 | Powers of Attorney (included on signature page of the Registration Statement) |  |  |  |  | X |
| <u>[99.1](https://www.sec.gov/ix?doc=/Archives/edgar/data/23197/000002319726000017/cmtl-20260130.htm)</u> | <u>[Comtech Telecommunications Corp. 2023 Equity and Incentive Plan](https://www.sec.gov/ix?doc=/Archives/edgar/data/23197/000002319726000017/cmtl-20260130.htm)</u> | <u>[Definitive Proxy Statement on Schedule 14A](https://www.sec.gov/ix?doc=/Archives/edgar/data/23197/000002319726000017/cmtl-20260130.htm)</u> | <u>[000-07928](https://www.sec.gov/ix?doc=/Archives/edgar/data/23197/000002319726000017/cmtl-20260130.htm)</u> | <u>[Appendix](https://www.sec.gov/ix?doc=/Archives/edgar/data/23197/000002319726000017/cmtl-20260130.htm)[A](https://www.sec.gov/ix?doc=/Archives/edgar/data/23197/000002319726000017/cmtl-20260130.htm)</u> | <u>[01/30/2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/23197/000002319726000017/cmtl-20260130.htm)</u> |  |
| <u>[107](exfilingfees.htm)</u> | <u>[Calculation of Filing Fee Table](exfilingfees.htm)</u> |  |  |  |  | X |

---

------

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Chandler, Arizona on March 23, 2026.

**COMTECH TELECOMMUNICATIONS CORP.**

By:&nbsp;&nbsp;&nbsp;&nbsp;<u>/s/ Kenneth H. Traub&nbsp;&nbsp;&nbsp;&nbsp;</u><br> Kenneth H. Traub<br>Chairman of the Board, President and Chief Executive Officer

------

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS that each person whose signature appears below hereby constitutes and appoints Kenneth H. Traub and Michael A. Bondi, or any of them individually, such person's true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for and in such person's name, place and stead, in the capacities indicated below, to sign this Registration Statement on Form S-8 and any and all amendments (including post-effective amendments) thereto, and to file or cause to be filed the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as such person might, or could, do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, and each of them, or his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof. This Power of Attorney may be executed in counterparts.

Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and on the date indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| <u>/s/ Kenneth H. Traub</u><br> Kenneth H. Traub | Chairman of the Board, <br>President and Chief Executive Officer (Principal Executive Officer) | March 23, 2026 |
| <u>/s/ Michael A. Bondi</u> &nbsp;&nbsp;&nbsp;&nbsp;<br>Michael A. Bondi | Chief Financial Officer <br>(Principal Financial and <br>Accounting Officer) | March 23, 2026 |
| <u>/s/ Bruce T. Crawford</u> &nbsp;&nbsp;&nbsp;&nbsp;<br> Bruce T. Crawford | Director | March 23, 2026 |
| <u>/s/ Michael J. Hildebrandt</u> &nbsp;&nbsp;&nbsp;&nbsp;<br> Michael J. Hildebrandt | Director | March 23, 2026 |
| <u>/s/ Mark R. Quinlan</u><br> Mark R. Quinlan | Director | March 23, 2026 |
| <u>/s/ Mary Jane Raymond</u><br> Mary Jane Raymond | Director | March 23, 2026 |
| <u>/s/ Lloyd A. Sprung</u><br> Lloyd A. Sprung | Director | March 23, 2026 |
| <u>/s/ Lawrence J. Waldman</u><br> Lawrence J. Waldman | Director | March 23, 2026 |

---

## Ex-Filing

?xml version='1.0' encoding='ASCII'? exfilingfees

**Exhibit 107**

**Calculation of Filing Fee Tables**

**Form S-8**

(Form Type)

**Comtech Telecommunications Corp.**

(Exact Name of Registrant as Specified in its Charter)

<u>Table 1: Newly Registered Securities</u>

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Security Type** | | **Security Class Title** | **Fee Calculation Rule** | **Amount Registered** <sup>(1)</sup> | **Proposed Maximum Offering Price Per Share** | **Maximum**<br>**Aggregate**<br> **Offering Price** <sup>(2)</sup> | **Fee Rate** | **Amount of Registration Fee** |
| Equity | (3) | Common Stock, $0.10 par value per share | 457(c) and 457(h) | 2800000 | $3.59 | $10052000 | .00013810 | $1388.18 |
| **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** |  | $10052000 |  | $1388.18 |
| **Total Fee Offsets (4)** | **Total Fee Offsets (4)** | **Total Fee Offsets (4)** | **Total Fee Offsets (4)** | **Total Fee Offsets (4)** |  |  |  | $1388.18 |
| **Net Fee Due** | **Net Fee Due** | **Net Fee Due** |  |  |  |  |  | $— |

---

<u>Table 2: Fee Offset Claims and Sources</u>

---

| | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | **Registrant or Filer Name** | **Form or Filing Type** | **File Number** | **Initial Filing Date** | **Filing Date** | **Fee Offset Claimed** | **Security Type Associated with Fee Offset Claimed** | | **Security Title Associated with Fee Offset Claimed** | **Unsold Securities Associated with Fee Offset Claimed** | **Unsold Aggregate Offering Amount Associated with Fee Offset Claimed** | **Fee Paid with Fee Offset Source** |
| **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** |
| Fee Offset Claims | Comtech Telecommunications Corp. | S-4 | 333-236840 | March 2, 2020 | - | $1388.18 | Equity | (4) | Common Stock, $0.10 par value per share | 4854979 | $141759620.52 | - |
| **Fee Offset Sources** | Comtech Telecommunications Corp. | S-4 | 333-236840 | - | March 2, 2020 | - | - |  | - | - | - | $18400 |

---

(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall also cover any additional shares of Common Stock that may become issuable as a result of stock splits, stock dividends, recapitalization or other similar transactions.

(2) Amount of Registration Fee, estimated based on $3.59, the average of the high and low prices of the shares of the Registrant's Common Stock on The Nasdaq Global Select Market on March 17, 2026 (such date being within five business days of the date that this registration statement was first filed with the Securities and Exchange Commission, in accordance with Rule 457(c) and 457(h) of the Securities Act).

(3) Amount registered represents shares of the Registrant's Common Stock which shall become available for issuance under the Comtech Telecommunications Corp. 2023 Equity and Incentive Plan, as amended.

(4) A filing fee of $18,400 was previously paid in connection with the Registrant's March 2, 2020 filing of a registration statement on Form S-4 (File No. 333-236840) registering $141,759,620.52 in aggregate offering amount of the Registrant's Common Stock (as amended, the "Prior Registration Statement"). The Prior Registration Statement was subsequently withdrawn on October 15, 2020 and no securities were sold thereunder. Pursuant to Rule 457(p) under the Securities Act, the Registrant previously offset $4,104.35 of the total filing fee due under its Registration Statement on Form S-3 (File Number 333-253827), filed on March 3, 2021, $518.76 of the total filing fee due under its Registration Statement on Form S-3 (File Number 333-266120), filed on July 13, 2022, $3,208.63 of the total filing fee due under its Registration Statement on Form S-8 (File Number 333-269266), filed on January 17, 2023, $2,072.50 of the total filing fee due under its Registration Statement on Form S-8 (File Number 333-276126), filed on December 18, 2023, $678.20 of the total filing fee due under its Registration Statement on Form S-1 (File Number 333-280839), filed on July 16, 2024, and $870.38 of the total filing fee due under its Registration Statement on Form S-8 (File Number 333-284414), filed on January 22, 2025, leaving a remaining balance of $6,947.18 available for future fee offsets by the Registrant. Accordingly, in accordance with Rule 457(p) of the Securities Act, such previously paid filing fee will offset the filing fee of $1,388.18 currently due pursuant to this registration statement.

## Exhibit 5.1

**Exhibit 5.1**

![imagea.jpg](imagea.jpg)

March 23, 2026&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

Norton Rose Fulbright US LLP

1301 Avenue of the Americas

New York, New York 10019-6022

Tel (212) 318-3000

Fax (212) 318-3400

nortonrosefulbright.com

Comtech Telecommunications Corp.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

305 N 54th Street&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br>Chandler, AZ 85226&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;

Re:&nbsp;&nbsp;&nbsp;&nbsp;<u>Registration and Issuance of Securities of Comtech Telecommunications Corp.</u>

Ladies and Gentlemen:

We have acted as counsel to Comtech Telecommunications Corp., a Delaware corporation (the "<u>Company</u>"), in connection with the registration under the Securities Act of 1933, as amended (the "<u>Securities Ac</u>t"), of an aggregate of 2,800,000 shares of the Company's common stock, $0.10 par value per share (the "<u>Shares</u>"), that are reserved for issuance under the Comtech Telecommunications Corp. 2023 Equity and Incentive Plan, as amended (the "Plan"), as described in the Company's Registration Statement on Form S-8 (as may subsequently be amended, the "<u>Registration Statement</u>").

In connection with the foregoing, we have examined the Plan and originals or copies of corporate records of the Company, certificates and other communications of public officials, certificates of officers of the Company, and such other documents as we have deemed relevant or necessary for the purpose of rendering the opinions expressed herein. As to questions of fact material to those opinions, we have, to the extent we deemed appropriate, relied on certificates or statements of officers or representatives of the Company and on certificates and other communications of public officials. We have assumed the genuineness of all signatures on, and the authenticity of, all documents submitted to us as originals, the conformity to authentic original documents of all documents submitted to us as copies thereof, the due authorization, execution, and delivery by the parties thereto other than the Company of all documents examined by us, and the legal capacity of each individual who signed any of those documents. For purposes of the opinions set forth below, we have further assumed that no event occurs that causes the number of authorized shares of the Company's common stock, $0.10 par value per share, available for issuance by the Company to be less than the number required for the issuance of the then unissued Shares.

Based upon the foregoing, and subject to the further limitations, qualifications, and assumptions set forth herein, we are of the opinion that the Shares, upon issuance and delivery thereof against receipt of the consideration therefor in accordance with the terms of and in the manner set forth in the Plan and pursuant to the agreements that accompany the Plan, will be validly issued, fully paid, and nonassessable.

Norton Rose Fulbright US LLP is a limited liability partnership registered under the laws of Texas.<br>Norton Rose Fulbright US LLP, Norton Rose Fulbright LLP, Norton Rose Fulbright Australia, Norton Rose Fulbright Canada LLP and Norton Rose Fulbright South Africa Inc are separate legal entities and all of them are members of Norton Rose Fulbright Verein, a Swiss verein. Norton Rose Fulbright Verein helps coordinate the activities of the members but does not itself provide legal services to clients. Details of each entity, with certain regulatory information, are available at nortonrosefulbright.com.<br>

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**Exhibit 5.1**

![imagea.jpg](imagea.jpg)

The opinions expressed herein are limited exclusively to the applicable provisions of, respectively, the Delaware Constitution and the General Corporation Law of the State of Delaware, and reported judicial interpretations of such laws, in each case as currently in effect, and we are expressing no opinion as to the effect of the laws of any other jurisdiction.

We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and the reference to this Firm wherever it appears in the Registration Statement. This consent is not to be construed as an admission that we are a party whose consent is required to be filed with the Registration Statement under the provisions of the Securities Act or the rules and regulations of the Securities and Exchange Commission promulgated thereunder.

Respectfully submitted,<br>**/s/ Norton Rose Fulbright US LLP**<br>

NORTON ROSE FULBRIGHT US LLP

## Exhibit 23.1

**Exhibit 23.1**

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We consent to the incorporation by reference in this Registration Statement on Form S-8 of our reports dated November 10, 2025 relating to the consolidated financial statements of Comtech Telecommunications Corp. and the effectiveness of Comtech Telecommunications Corp.'s internal control over financial reporting, appearing in the Annual Report on Form 10-K of Comtech Telecommunications Corp. for the year ended July 31, 2025.

/s/ DELOITTE & TOUCHE LLP

Jericho, New York

March 23, 2026

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