Proskauer Rose LLP 1585 Broadway New York, NY 10036-8299
| Robert A. Cantone | ||||||
Member of the Firm d 212.969.3235 f 212.969.2900 rcantone@proskauer.com www.proskauer.com |
April 8, 2010
Kathleen Krebs, Esq., Special Counsel
Jessica Plowgian, Esq., Attorney-Advisor
United States 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 the year ended July 31, 2009 (the “Form 10-K”)
Filed September 23, 2009
File No. 0-07928
Dear Ms. Krebs and Ms Plowgian,
On behalf of Comtech Telecommunications Corp. (the “Company”), this is to confirm that, pursuant to the telephone discussion on April 6, 2010 among representatives of, and advisors to, the Company and you regarding your letter dated February 2, 2010 offering comments on the above-referenced filing and the Company’s response letter dated March 9, 2010, the Company will provide you a supplemental response letter on or before May 4, 2010 addressing the matters covered in that telephone discussion.
| Very truly yours, |
| /s/ Robert Cantone |
| Robert A. Cantone |
| cc: | Michael D. Porcelain |
Senior Vice President, Chief Financial Officer
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