COMTECH TELECOMMUNICATIONS CORP /DE/ — Regulatory Filings 2021

Mar 12, 2021

CORRESP 1 filename1.htm

VIA EDGAR

March 12, 2021

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Beverly Singleton

Re: Comtech Telecommunications Corp./DE

Registration Statement on Form S-3/A

Initially filed March 3, 2021

File No. 333-253827

Comtech Telecommunications Corp. (the “ Registrant ”) hereby requests that the U.S. Securities and Exchange Commission (the “ Commission ”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 to become effective at 4:00 p.m. Eastern Time on Monday, March 15, 2021, or as soon thereafter as is practicable. The Registrant also hereby requests a copy of the written order verifying the effective date.

In connection with the foregoing request, the Registrant hereby acknowledges that:

· should the Commission or the staff of the Commission (the “ Staff ”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

· the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

· the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,

COMTECH TELECOMMUNICATIONS CORP.

By: /s/ Michael A. Bondi

Name: Michael A. Bondi Title: Chief Financial Officer

Cc: Fred Kornberg, Comtech Telecommunications Corp. Michael D. Porcelain, Comtech Telecommunications Corp. Robert A. Cantone, Proskauer Rose LLP Daniel L. Forman, Proskauer Rose LLP

Field: Page; Sequence: 1; Options: Last

Field: /Page