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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001169232-04-002289.txt : 20040419
<SEC-HEADER>0001169232-04-002289.hdr.sgml : 20040419
<ACCEPTANCE-DATETIME>20040419100237
ACCESSION NUMBER:		0001169232-04-002289
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20040419
ITEM INFORMATION:		Other events
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20040419

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMTECH TELECOMMUNICATIONS CORP /DE/
		CENTRAL INDEX KEY:			0000023197
		STANDARD INDUSTRIAL CLASSIFICATION:	RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663]
		IRS NUMBER:				112139466
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0731

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-07928
		FILM NUMBER:		04739584

	BUSINESS ADDRESS:	
		STREET 1:		105 BAYLIS RD
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
		BUSINESS PHONE:		6317778900

	MAIL ADDRESS:	
		STREET 1:		105 BAYLIS ROAD
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COMTECH INC
		DATE OF NAME CHANGE:	19870503

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COMTECH TELECOMMUNICATIONS CORP
		DATE OF NAME CHANGE:	19831215

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COMTECH LABORATORIES INC
		DATE OF NAME CHANGE:	19780425
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>d56294_8k.htm
<DESCRIPTION>CURRENT REPORT
<TEXT>
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     <!-- Control Number: 04-59294                                                         -->
     <!-- Rev Number:     1.0                                                              -->
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     <!-- Project Name:   Form Type: 8-K                                                   -->
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     <TITLE>Comtech Telecommunications Corp.</TITLE>
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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>UNITED STATES <BR>SECURITIES
AND EXCHANGE COMMISSION <BR>WASHINGTON, D.C. 20549 </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>FORM 8-K </FONT></H1>

<hr noshade size=1 width=30%>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CURRENT REPORT <BR>PURSUANT TO SECTION 13
OR 15(D) OF THE <BR>
SECURITIES EXCHANGE
ACT OF 1934 </FONT></H1>

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<p ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Date of Report (Date
of earliest event reported) <B>April 19, 2004</B> </FONT></p>

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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3><B>COMTECH
TELECOMMUNICATIONS CORP. </B></FONT> <BR> <FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Exact name of Registrant as specified in its charter)  </FONT></P>
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    <th WIDTH=31% ALIGN=CENTER nowrap><b><font face="Times New Roman, Times, Serif" size="2">Delaware</font></b></th>
    <th WIDTH=31% ALIGN=CENTER nowrap><b><font face="Times New Roman, Times, Serif" size="2">0-7928</font></b></th>
    <th WIDTH=31% ALIGN=CENTER nowrap><b><font face="Times New Roman, Times, Serif" size="2">11-2139466</font></b></th>
  </TR>
  <TR VALIGN=top>
    <TD ALIGN=CENTER nowrap><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(State
      or other jurisdiction </FONT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><br>
      of incorporation) </FONT></TD>
    <TD ALIGN=CENTER nowrap><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(Commission
      File<br>
      Number) </FONT></TD>
    <TD ALIGN=CENTER nowrap><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(IRS
      Employer <br>
      Identification </FONT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Number)
      </FONT></TD>
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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>105 Baylis Road,
Melville, New York 11747</B><BR>(Address of Principal Executive Offices) (Zip Code) </FONT></P>

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<p ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>(631) 777-8900 </B> <BR>(Registrant&#146;s telephone number, including area code) </FONT><p>

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<p ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>N/A </B><BR>

Former
name or former address, if changed since last report) </FONT></P>


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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Item 5. Other Events and
Required FD Disclosure. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On
April 19, 2004, Comtech Telecommunications Corp. issued a press release announcing that it
has agreed to acquire certain assets and assume certain liabilities of Memotec, Inc. from
Kontron AG for approximately $2.6 million, and at the same time, to purchase for
approximately $2.5 million, inventory owned by Kontron Canada Inc., which is currently
manufacturing Memotec&#146;s products. Attached hereto and incorporated by reference
herein as Exhibit 99.1 is a copy of such press release. </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Item</B> <B>7.</B> <B>Financial</B> <B>Statements,</B> <B>Pro</B> <B>Forma</B> <B>Financial</B> <B>Information</B> <B>and</B> <B>Exhibits.</B> </FONT></H1>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(a) </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Not
applicable.  </FONT></TD>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(b) </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Not
applicable.  </FONT></TD>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(c) </FONT></TD>
<TD WIDTH=90%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><i>Exhibits</i> </FONT></TD>
</TR>
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<BR>


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  <TR VALIGN=Bottom align="center">
    <TD WIDTH=28%><u><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Exhibit
      Number</FONT></u></TD>
    <TD WIDTH=36%><u><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Description</FONT></u></TD>
    <TD WIDTH=36%>&nbsp;</TD>
  </TR>
  <TR VALIGN=Bottom>
    <TD ALIGN=CENTER width="28%">&nbsp;</TD>
    <TD ALIGN=LEFT width="72%" colspan="2" nowrap>&nbsp;</TD>
  </TR>
  <TR VALIGN=Bottom>
    <TD ALIGN=CENTER width="28%"><FONT FACE="Times New Roman, Times, Serif" SIZE=2>99.1</FONT></TD>
    <TD ALIGN=LEFT width="36%" nowrap><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Press
      Release of the Company, dated April 19, 2004.</FONT></TD>
    <TD ALIGN=LEFT width="36%" nowrap>&nbsp;</TD>
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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SIGNATURES </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant
to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused
this report to be signed on its behalf by the undersigned hereunto duly authorized. </FONT></P>

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    <TD WIDTH=40% align="left" valign="middle"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">Dated: April 19, 2004  </FONT></TD>
<TD WIDTH=10%><FONT FACE="Times New Roman, Times, Serif" SIZE=2> </FONT></TD>
    <TD WIDTH=50%><FONT FACE="Times New Roman, Times, Serif" SIZE="2">COMTECH TELECOMMUNICATIONS CORP.
<BR>
<BR>
<BR>
By:&nbsp;&nbsp;/s/  Robert G. Rouse<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Name: Robert G. Rouse<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Title: Senior Vice President<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;and Chief Financial Officer  </FONT></TD>
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<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>3
<FILENAME>d56294_ex99-1.htm
<DESCRIPTION>ADDITIONAL EXHIBITS
<TEXT>
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     <!-- Control Number: 04-59294                                                         -->
     <!-- Rev Number:     1.0                                                              -->
     <!-- Client Name:    Comtech Telecommunications Corp.                                 -->
     <!-- Project Name:   Form Type: 8-K                                                   -->
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<P ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Exhibit 99.1</B> </FONT></P>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Media Contacts: <BR>Fred Kornberg, President
and Chief Executive Officer <BR>Robert G. Rouse, Chief
Financial Officer <BR>(631) 777-8900 <BR>info@comtechtel.com </FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>COMTECH
TELECOMMUNICATIONS CORP. ANNOUNCES AGREEMENT TO <BR>ACQUIRE MEMOTEC, INC.</B> </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Melville,</B> <B>NY,</B>
<B>April</B> <B>19,</B> <B>2004</B> &#151; Comtech Telecommunications Corp. (NASDAQ:CMTL)
announced today that it has agreed to acquire certain assets and assume certain
liabilities of Memotec, Inc. from Kontron AG for approximately $2.6 million. At the same
time, the Company will also purchase inventory owned by Kontron Canada Inc., which is
currently manufacturing Memotec&#146;s products, for approximately $2.5 million.
Memotec&#146;s annual revenues approximate $6.0 million. These transactions are expected to
be neutral to fiscal 2004 diluted earnings per share and slightly accretive in fiscal
2005. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Memotec, based in St. Laurent,
Quebec, Canada, is a provider of next generation solutions for telecommunications service
providers, mobile network operators and corporate customers. Memotec develops a
comprehensive range of multi-service platforms capable of optimizing communication
networks and will become part of the Comtech EF Data family of products in the
telecommunications transmission segment. Manufacturing of Memotec&#146;s products will be
transitioned to Comtech EF Data&#146;s facility in Tempe, Arizona. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Memotec&#146;s product line of access
devices and voice gateways provides consolidation of multi-service traffic, including
data, voice and video, over a common packet-based network infrastructure such as
Asynchronous Transfer Mode (ATM), Internet Protocol (IP) and Frame Relay. These products
feature high quality voice, bandwidth optimization, adaptability and reliability. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Comtech EF Data satellite modems
deliver increased customer value through physical layer bandwidth optimization, including
the industry&#146;s most bandwidth efficient forward error correction and higher order
modulation. Memotec&#146;s products focus on minimizing wide area network bandwidth
utilization through higher-layer&nbsp;payload and transport optimization for converged
voice and data&nbsp;networks. When the combined solution is deployed in satellite cellular
backhaul environments, customers can realize bandwidth savings of up to 90%. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&#147;The addition of Memotec further
enhances our ability to deliver network optimization and bandwidth efficiency solutions to
our service provider and enterprise customers,&#148; said Fred Kornberg, President and
Chief Executive Officer of Comtech Telecommunications Corp. </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>About Comtech EF Data
Corp. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Comtech EF Data Corp. manufactures a
broad spectrum of Data and RF products for satellite communications, including Satellite
Modems, Network Monitor and Control Software, TCP/IP Performance Enhancement Proxy,
Converters, Solid State Power Amplifiers, Transceivers and Satellite Terminals. All
products meet or exceed the standards published by Intelsat&reg;, Eutelsat, Insat, AsiaSat
<I>and </I>other worldwide and regional satellite networks. Please visit www.comtechefdata.com
for more information. </FONT></P>



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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>About Comtech
Telecommunications Corp. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Comtech Telecommunications Corp.
designs, develops, produces and markets innovative products, systems and services for
advanced communications solutions. The Company conducts its business through three
complementary segments: telecommunications transmission, RF microwave amplifiers, and
mobile data communications. The Company offers niche products, systems and services where
it believes it has technological, engineering, systems design or other expertise that
differentiate its product offerings. </FONT></P>

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<H1 ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>About Memotec, Inc. </FONT></H1>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Memotec provides multi-service access
devices and voice gateways to service providers and enterprise customers. The
high-quality, scalable solutions support diverse market needs. Please visit
www.memotec.com for more information. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2><I>Certain</I> <I>information</I>
<I>in</I> <I>this</I> <I>press</I> <I>release</I> <I>contains</I> <I>statements</I>
<I>that</I> <I>are forward-looking</I> <I>in</I> <I>nature</I> <I>and</I> <I>involve</I>
<I>certain</I> <I>significant</I> <I>risks</I> <I>and uncertainties.</I> <I>Actual</I>
<I>results</I> <I>could</I> <I>differ</I> <I>materially</I> <I>from</I> <I>such</I>
<I>forward-looking information.</I> <I>The</I> <I>Company&#146;s</I> <I>Securities</I>
<I>and</I> <I>Exchange</I> <I>Commission</I> <I>filings</I> <I>identify many</I>
<I>such</I> <I>risks</I> <I>and</I> <I>uncertainties.</I> <I>Any</I>
<I>forward-looking</I> <I>information</I> <I>in</I> <I>this</I> <I>press release</I>
<I>is</I> <I>qualified</I> <I>in</I> <I>its</I> <I>entirety</I> <I>by</I> <I>the</I>
<I>risks</I> <I>and</I> <I>uncertainties</I> <I>described</I> <I>in such</I>
<I>Securities</I> <I>and</I> <I>Exchange</I> <I>Commission</I> <I>filings.</I> </FONT></P>

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