AVIAT NETWORKS, INC. — Capital/Financing Update 2021

May 3, 2021

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.