# EDGAR Filing Document

**Accession Number:** 0000023197
**File Stem:** 0000023197-26-000053
**Filing Date:** 2026-4
**Character Count:** 2690
**Document Hash:** 0bd60db90b90a6676a8dc23709951a30
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000023197-26-000053.hdr.sgml**: 20260505

**ACCESSION NUMBER**: 0000023197-26-000053

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260401

**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:** CORRESP

**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

April 1, 2026

**<u>VIA EDGAR</u>**

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

Re:&nbsp;&nbsp;&nbsp;&nbsp;**Comtech Telecommunications Corp.**

**&nbsp;&nbsp;&nbsp;&nbsp;Registration Statement on Form S-3**

**&nbsp;&nbsp;&nbsp;&nbsp;Filed March 23, 2026**

**File No.: 333-294528**

Dear Ladies and Gentlemen:

Pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, Comtech Telecommunications Corp. hereby respectfully requests that the effectiveness of the above-referenced Registration Statement on Form S-3 (File No.: 333-294528) be accelerated to occur at 4:00 p.m., New York City time, on April 6, 2026 or as soon thereafter as practicable.

It would be appreciated if you would inform Steven I. Suzzan at Norton Rose Fulbright US LLP at +1 212 318 3092 once the above referenced Registration Statement is declared effective.

Very truly yours,

**Comtech Telecommunications Corp.**

By:&nbsp;&nbsp;&nbsp;&nbsp;<u>/s/ Kenneth H. Traub&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>

Name: Kenneth H. Traub

Title: Chairman of the Board, President and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chief Executive Officer

cc:&nbsp;&nbsp;&nbsp;&nbsp;Steven I. Suzzan (Norton Rose Fulbright US LLP)

<br>