April 4, 2008
Jessica Plowgian, Esq.
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington D.C. 20549
Re: Comtech Telecommunications Corp.
| Form 10-K for fiscal year ended July 31, 2007 |
| Filed September 19, 2007 |
| File No. 0-07928 |
Dear Ms. Plowgian:
This firm represents Comtech Telecommunications Corp. (“Comtech”).
With reference to the letter dated April 3, 2008 from Michele Anderson, Legal Branch Chief, to Mr. Fred Kornberg, Chief Executive Officer and President of Comtech, concerning Comtech’s Annual Report on Form 10-K/A referenced above (the “Staff Letter”), this is to confirm that, in accordance with our telephone conversation this afternoon, Comtech will submit its response to Ms. Anderson by May 5, 2008.
Very truly yours,
/s/Robert A. Cantone
Robert A. Cantone
cc: Mr. Fred Kornberg