UNITED STATES
SECURITIESAND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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FORM 8-K
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CURRENTREPORT
PURSUANT TOSECTION13OR15(d)OF THE
SECURITIESEXCHANGEACT OF1934
| | September 20, 2006 | | 0-7928 | |
| | Date of Report
(Date of earliest event reported) | | Commission File Number | |
(Exact name of registrant as specified in its charter)
| | Delaware | | 11-2139466 | |
| | (State or other jurisdiction of
incorporation or organization) | | (I.R.S. Employer Identification Number) | |
| | 68 South Service Road, Suite 230
Melville, New York 11747 | |
| | (Address of Principal Executive Offices) (Zip Code) | |
| | (631) 962-7000 | |
| | (Registrant’s telephone number, including area code) | |
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
| Item 2.02 | Results of Operations and Financial Condition. |
| | On September 20, 2006, Comtech Telecommunications Corp. (the “Registrant”) issued a press release announcing its results of operations for its fourth quarter ended July 31, 2006. |
| | A copy of the press release issued by the Registrant concerning the foregoing results is furnished herewith as Exhibit 99.1 and is incorporated herein by reference. The information contained in this report (including the exhibit hereto) relating to this announcement shall not be deemed filed under the Securities and Exchange Commission’s rules and regulations and shall not be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended. |
| Item 9.01 | Financial Statements and Exhibits. |
| | The following exhibit is filed herewith: |
| | Exhibit Number | Description |
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, Comtech Telecommunications Corp. has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
| | COMTECH TELECOMMUNICATIONS CORP. |
| |
| Dated: September 20, 2006 | | | |
| |
| | By: | /s/ Michael D. Porcelain |
| | Name:
Title: | Michael D. Porcelain
Senior Vice President and
Chief Financial Officer |
