Comtech Telecommunications Corp.
68 South Service Road, Suite 230
Melville, NY 11747
July 21, 2022
VIA EDGAR
Gregory Herbers
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549- 7010
Re: | Comtech Telecommunications Corp. |
Registration Statement on Form S-3 (File No. 333- 266120)
Dear Mr. Herbers:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Comtech Telecommunications Corp. hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-266120) so that it may become effective at 4:00 p.m. Eastern Time on July 25, 2022, or as soon thereafter as practicable.
Very truly yours, | |||
Comtech Telecommunications Corp. | |||
By: | /s/ Michael A. Bondi | ||
Name: | Michael A. Bondi | ||
Title: | Chief Financial Officer |