# EDGAR Filing Document

**Accession Number:** 0000023197
**File Stem:** 0000000000-26-003069
**Filing Date:** 2026-3
**Character Count:** 2486
**Document Hash:** d3409233496b8dc48dd637147c57c679
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-003069.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0000000000-26-003069

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260326

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 333-294528

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0000023197-26-000047

## Text-Extract

```

                                                           March 26, 2026

Kenneth Traub
Chief Executive Officer
COMTECH TELECOMMUNICATIONS CORP /DE/
305 N 54th Street
Chandler, Arizona 85226

       Re: COMTECH TELECOMMUNICATIONS CORP /DE/
           Registration Statement on Form S-3
           Filed March 23, 2026
           File No. 333-294528
Dear Kenneth Traub:

       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 Erin Donahue at 202-551-6063 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._