EXHIBIT 107
Calculation of Filing Fee Table
S-1
(Form Type)
Comtech Telecommunications Corp.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered and Carry Forward Securities
| Security Type | Security Class Title | Fee Calculation or Carry Forward Rule | Amount Registered(1) | Proposed Maximum Offering Price Per Unit(2) | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee | |
| Fees to Be Paid | Equity | Common stock, par value $0.10 per share, issuable upon exercise of warrants | 457(c) | 1,435,884 | $3.20 | $4,594,828.80 | 0.00014760 | $678.20 |
| Fees Previously Paid | — | — | — | — | — | — | — | — |
| Total Offering Amounts | $4,594,828.80 | $678.20 | ||||||
| Total Fees Previously Paid | — | |||||||
| Total Fee Offsets | $678.20 | |||||||
| Net Fee Due | — | |||||||
Table 2: Fee Offset Claims and Sources
| Registrant or Filer Name | Form or Filing Type | File Number | Initial Filing Date | Filing Date | Fee Offset Claimed | Security Type Associated with Fee Offset Claimed | Security Title Associated with Fee Offset Claimed | Unsold Securities Associated with Fee Offset Claimed | Unsold Aggregate Offering Amount Associated with Fee Offset Claimed | Fee Paid with Fee Offset Source | |
| Rule 457(p) | |||||||||||
| Fee Offset Claims | Comtech Telecommunications Corp. | S-4 | 333-236840 | March 2, 2020 | — | $678.20 | (3) | (3) | (3) | — | |
| Fee Offset Sources | Comtech Telecommunications Corp. | S-4 | 333-236840 | — | March 2, 2020 | $18,400 | |||||
| (1) | Pursuant to Rule 416 under the Securities Act of 1933 (as amended) (the “Securities Act”), the securities being registered hereunder include such indeterminate number of additional securities as may be issuable to prevent dilution resulting from stock splits, stock dividends or similar transactions or pursuant to anti-dilution provisions of any of the securities. |
| (2) | Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) under the Securities Act. The proposed maximum offering price per share and proposed maximum aggregate offering price are based upon the average of the high ($3.41) and low ($2.975) sale prices of the registrant’s common stock on July 10, 2024, as reported on The Nasdaq Stock Market LLC. |
| (3) | A filing fee of $18,400 was previously paid in connection with the registrant’s March 2, 2020 filing of a registration statement on Form S-4 (File No. 333-236840), which filing was subsequently withdrawn on October 15, 2020. In accordance with Rule 457(p) of the Securities Act, such previously paid filing fee will offset the filing fee of $678.20 currently due pursuant to this registration statement. |
