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<SEC-DOCUMENT>0000023197-10-000008.txt : 20100706
<SEC-HEADER>0000023197-10-000008.hdr.sgml : 20100705
<ACCEPTANCE-DATETIME>20100309114339
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000023197-10-000008
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20100309

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:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		68 SOUTH SERVICE ROAD
		STREET 2:		SUITE 230
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
		BUSINESS PHONE:		6319627000

	MAIL ADDRESS:	
		STREET 1:		68 SOUTH SERVICE ROAD
		STREET 2:		SUITE 230
		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>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">March 9,
2010</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Mr. Larry
Spirgel</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Assistant
Director</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">United
States Securities and Exchange Commission</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Division
of Corporate Finance</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">100 F
Street, N.E.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Washington,
D.C. 20549</font></div>
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      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
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      </font></div>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">RE:</font></div>
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              <div align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Comtech
      Telecommunications Corp.</font></div>
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    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Form
10-K for the year ended July 31, 2009 (the &#8220;Form 10-K&#8221;)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Filed
September 23, 2009</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">File
No. 0-07928</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Dear Mr.
Spirgel,</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">I am
responding to your letter dated February 2, 2010 offering comments on the
above-referenced filing (the &#8220;Comment Letter&#8221;).&#160;&#160;To facilitate your
review, I have repeated your original comments in the Comment Letter as set
forth below in bold type and have listed the Company&#8217;s corresponding response
below it in ordinary type.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Backlog, page
15</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">1.
If true, please clarify to state that the backlog amounts disclosed are firm and
for government contracts, such amounts are funded and the contracts are awarded
and signed. Otherwise, disclose the value of backlog orders that you believe to
be firm (including nature and amounts of government orders that are firm but not
yet funded and the contracts awarded but not yet signed), as of a recent date
and as of a comparable date in the preceding fiscal year. Additionally, please
disclose segment backlog if material to the understanding of the business taken
as a whole. Refer to Item 101 (c)(l)(viii) and related Instruction as set forth
in Regulation S-K.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><a name="item307"><!--EFPlaceholder-->
</a><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We
confirm that as of July 31, 2009, our backlog consists solely of orders that we
believe to be firm. We confirm that backlog for U.S. government orders is
derived from U.S. government contracts that have been awarded, signed and
funded. For clarity, in future Form 10-K filings, in addition to our existing
disclosures relating to backlog and government contracts, we will include an
affirmative statement as follows:</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#8220;Our
backlog consists solely of orders that we believe to be firm. Backlog that is
derived from U.S. government orders relates to U.S. government contracts that
have been awarded, signed and funded.&#8221;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
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15</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We note
that in addition to disclosing our total backlog of approximately $549.8 million
as of July 31, 2009, our Form 10-K discloses that $438.2 million of our total
backlog relates to our mobile data communications segment, of which a
substantial portion is for the shipment or the inclusion of new MTS ruggedized
computers and related accessories (see page 43 of our Form 10-K).&#160;&#160;The
remainder of our backlog as of July 31, 2009, $111.6 million (which can be
arithmetically calculated by a reader of our Form 10-K), relates to our two
other segments and we believe that disclosure of such amounts by each of these
two segments is not material to an understanding of our business, taken as a
whole. The $111.6 million primarily consists of orders for our
telecommunications transmission and RF microwave amplifier segments&#8217; products.
As described in our Form 10-K, these products, which include our satellite earth
station modems and satellite earth station traveling wave tube amplifiers,
respectively, generally have short lead times and are extremely subject to
short-term fluctuations in customer demand. As we have disclosed in our Form
10-K, on page 43, bookings, sales and profitability for each of these two
segments can fluctuate dramatically from period-to-period. If future
circumstances, such as the receipt of a large material telecommunications
transmission or RF microwave amplifiers segment contract, lead us to conclude
that disclosing the specific amount of backlog for our remaining individual
segments is material to an understanding of our business, taken as a whole, we
will disclose backlog by segment.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Evaluation of Disclosure
Controls and Procedures, page 58</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">2.
Please confirm, if true, that your management concluded that your disclosure
controls and procedures were "effective" as of the end of the fiscal year. In
future filings, please include disclosure clearly stating management's
conclusion regarding the effectiveness of your disclosure controls and
procedures. See Item 307 of Regulation S-K.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Based on
the evaluation of disclosure controls and procedures, described in Part II &#8211;
Item 9A. Controls and Procedures (see page 58 of our Form 10-K), we confirm that
our Chief Executive Officer and Chief Financial Officer concluded that our
disclosure controls and procedures were effective, as of the end of the period
covered by the report, to provide reasonable assurance that the information
required to be disclosed by us in reports filed under the Securities Exchange
Act of 1934, as amended (the &#8220;Exchange Act&#8221;), is recorded, processed, summarized
and reported within the time periods specified in the SEC&#8217;s rules and
forms.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Commencing
with our Report on Form 10-Q filed on March 3, 2010, we have and in future
filings will specifically state in Item 4. Controls and Procedures whether,
based on an evaluation of disclosure controls and procedures, our Chief
Executive Officer and Chief Financial Officer concluded that our disclosure
controls and procedures were effective, as of the end of the period covered by
the report, to provide reasonable assurance that the information required to be
disclosed by us in reports filed under the Exchange Act is recorded, processed,
summarized and reported within the time periods specified in the SEC&#8217;s rules and
forms.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">(c) Revenue Recognition,
page F-9</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">3.
Please expand your disclosure to include your basis for stating amounts related
to contracts in progress, including policies with respect to accounting for
indirect costs. Refer to ASC 912-235-50-1.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">For the
Staff&#8217;s convenience, we note that we disclosed our policy relating to
work-in-process inventory in Note &#8220;(1)(e) Inventories&#8221; on page F-11 of our Form
10-K. Although not specifically clarified in our Form 10-K, our work-in-process
inventory includes amounts related to our
contracts-in-progress.&#160;&#160;Commencing with our Report on Form 10-Q filed
on March 3, 2010, we have and in future filings will make such clarification.
Also, commencing with our Report on Form 10-Q filed on March 3, 2010, to expand
our disclosures as requested, we have and in future filings will note in our
revenue recognition accounting polices that amounts related to
contracts-in-progress do not include indirect costs, such as general and
administrative, which are charged to expense as incurred and are not included in
our work-in-process (including our contracts-in-progress) inventory or cost of
sales.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">(2) Acquisitions, page
F-17</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">4.
We note that on a pro forma basis, your total revenues for the year ended July
31, 2008 would have been $682 million, had you acquired Radyne at the beginning
of that fiscal year. Please clarify the disclosure in your MD&amp;A to state why
despite a full year of operations following its acquisition, Radyne did not
appear to positively impact your sales. In this regard, we note your disclosures
in the second and third paragraphs on page 19.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">When
comparing our actual fiscal 2009 revenues of $586.4 million to pro-forma fiscal
2008 revenues of $682.4 million, we believe it is important to note that our
consolidated sales in fiscal 2009 reflect significantly lower sales of our
legacy Movement Tracking Systems (&#8220;MTS&#8221;) products which are included in our
mobile data communications segment. In this regard, we also note that we
received over $378.7 million of orders for new MTS equipment for which the
substantial majority could not be shipped in fiscal 2009. We discussed these
shipment delays in Item 7. &#8220;Management&#8217;s Discussion and Analysis of Financial
Condition and Results of Operations&#8221; on page 45 of our Form 10-K as
follows:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="FTR">
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          </div>
        </div>
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          <div style="WIDTH: 100%; TEXT-ALIGN: center">
            <hr style="COLOR: black" noshade size="2">
          </div>
        </div>
        <div id="HDR">
          <div id="GLHDR" style="WIDTH: 100%" align="right">
          </div>
        </div>
      </div>
      <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: Times New Roman">In
January 2009, we received a $281.5 million purchase order from the U.S. Army for
new MTS third-party produced ruggedized computers and related accessories. This
order is the single largest order received in our history. In addition, in April
2009, we received an order for $97.2 million for the supply of MTS systems which
include both mobile satellite transceivers and MTS third-</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: Times New Roman">party
ruggedized computers. Except for some nominal deliveries we made late in fiscal
2009, the U.S. Army has requested these orders be delivered during fiscal
2010.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Based on
the foregoing disclosures, we believe that a reader of our MD&amp;A can readily
conclude that had we been able to ship more than just a nominal amount of our
MTS orders for new equipment in fiscal 2009, our actual revenues in fiscal 2009
would have easily met or even exceeded the $682.4 million of pro-forma fiscal
2008 revenues.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We did,
in our Form 10-K, qualitatively describe how the Radyne acquisition positively
impacted our sales results for fiscal 2009. As described in our Form 10-K,
amidst the most challenging global economic environment in decades, in fiscal
2009, Comtech and Radyne delivered combined sales of $586.4
million.&#160;&#160;Notwithstanding the MTS shipment delays, this was a record
amount of sales for Comtech and was clearly attributable to the positive impact
of the Radyne acquisition, which was offset by a decline in MTS shipments. In
this regard, we refer you to the below disclosure which is in Item 7.
&#8220;Management&#8217;s Discussion and Analysis of Financial Condition and Results of
Operations&#8221; on page 45 of our Form 10-K, and explains the positive impact that
Radyne had on our sales:</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: Times New Roman">Consolidated
net sales were $586.4 million and $531.6 million for fiscal 2009 and fiscal
2008, respectively, representing an increase of $54.8 million, or 10.3%. The
year-over-year increase in net sales is primarily attributable to our
acquisition of Radyne which significantly benefited both our telecommunications
transmission and RF microwave amplifiers segments. As further discussed below,
<font style="DISPLAY: inline; FONT-WEIGHT: bold">these increases were partially
offset by a significant decline in shipments by our mobile data communications
segment to the U.S. Army, pursuant to their request. (Emphasis
added.)</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We did
not specifically quantify the amount of Radyne sales included in our fiscal 2009
results because we do not view Radyne-branded product sales as a meaningful
distinct measure of our performance. As discussed in detail in Item 7.
&#8220;Management&#8217;s Discussion and Analysis of Financial Condition and Results of
Operations,&#8221; on pages 39 and 40 of our Form 10-K, within the first few days
following the acquisition, we integrated many of Radyne&#8217;s functions and products
into our existing similar operations. We note the following disclosure in our
&#8220;Management&#8217;s Discussion and Analysis of Financial Condition and Results of
Operations&#8221; on page 39:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
      <div id="PGBRK" style="MARGIN-LEFT: 0pt; WIDTH: 100%; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
        <div id="FTR">
          <div id="GLFTR" style="WIDTH: 100%" align="left"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
</font></div>
        </div>
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          <div style="WIDTH: 100%; TEXT-ALIGN: center">
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          </div>
        </div>
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          <div id="GLHDR" style="WIDTH: 100%" align="right"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
</font></div>
        </div>
      </div>
    </div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: Times New Roman">Our
combined satellite earth station sales and marketing team now offers current and
prospective customers an expanded one-stop shopping approach by providing them
the opportunity to buy Comtech and/or Radyne branded products. In addition, we
are continuing to integrate and share technology across our product lines. These
strategies have resulted in individual brands becoming less distinguishable and
historical sales patterns and mix less relevant. As a result, we believe that
period-to-period comparisons of individual brands as indicators of our
performance are not meaningful.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt; TEXT-ALIGN: justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
conclusion, we believe our disclosures in our Form 10-K provide a reader with an
understanding that (i) total Company revenues in fiscal 2009 were adversely
impacted by our MTS customer&#8217;s delivery requirements for MTS orders received in
fiscal 2009, (ii) the Radyne acquisition clearly benefited fiscal 2009 sales in
both our telecommunications transmission and RF microwave amplifiers segments,
and (iii) but for the impact of those aforementioned MTS delivery requirements,
revenues in fiscal 2009 would have easily met or even exceeded the $682.4
million of pro-forma combined fiscal 2008 revenues.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">13. Customer and Geographic
Information, page F-28</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">5.
Please disclose revenues attributed to foreign countries in total and your basis
for attributing revenues from external customers to individual countries. Refer
to ASC 280-10-50-41.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Note 13
of our audited consolidated financial statements, included in our Form 10-K on
page F-28, discloses the percentage of our consolidated net sales that are
derived from all foreign customers. This percentage is noted in the
&#8220;international&#8221; total line and enables a reader who desires the information to
arithmetically calculate the dollar amount of international or foreign sales.
Nevertheless, at the Staff&#8217;s request, commencing with our Report on Form 10-Q
filed on March 3, 2010, we have and in future filings will, in addition to this
percentage, disclose the actual dollar amount of such revenues attributable to
our international customers in total.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In our
Form 10-K, we did not disclose sales to any individual country, other than the
U.S., because such sales were individually immaterial.&#160;&#160;In this
regard, we note that sales to any individual foreign country did not exceed 2.5%
of our consolidated net sales for any of the three fiscal years ended July 31,
2009, 2008 or 2007.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
attributing revenues to individual international countries, we include both
direct sales to such countries as well as indirect sales to customers for known
inclusion in products that will be sold to such countries. This is the same
basis that we use to attribute revenues to international customers in total and
is also what we disclosed as our policy in Note 13 of our audited consolidated
financial statements included in our Form 10-K.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
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        <div id="FTR">
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</font></div>
        </div>
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          <div style="WIDTH: 100%; TEXT-ALIGN: center">
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          </div>
        </div>
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          <div id="GLHDR" style="WIDTH: 100%" align="right"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
</font></div>
        </div>
      </div>
    </div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Commencing
with our Report on Form 10-Q filed on March 3, 2010, we have and in future
filings will clarify that our policy relating to international sales also
applies to attributing sales to individual foreign countries.&#160;&#160;We will
also disclose sales to individual countries in future filings, if
required.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Valuation and Qualifying
Accounts and Reserves, page S-1</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">6.
Please tell us and disclose in your MD&amp;A why your provision for inventory
reserves in 2009 more than doubled over 2008.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">It is
important to note that our inventory provision in fiscal 2008 does not include
any amounts associated with the Radyne acquisition, which as discussed in our
Form 10-K, was completed on August 1, 2008 (the beginning of our 2009 fiscal
year).</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">With that
in mind, the following table details the increase in our inventory provision
(dollars in millions):</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">
      <div style="MARGIN-LEFT: 36pt" align="left">
        <table cellpadding="0" cellspacing="0" width="50%" style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr>
              <td valign="bottom" width="78%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Provision
      for fiscal year ended July 31, 2008</font></div>
              </td>
              <td valign="bottom" width="1%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td valign="bottom" width="3%" style="TEXT-ALIGN: left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">$</font></td>
              <td valign="bottom" width="13%" style="TEXT-ALIGN: right"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">2.4</font></td>
              <td nowrap valign="bottom" width="5%" style="TEXT-ALIGN: left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
            </tr><tr>
              <td align="left" valign="bottom" width="78%">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Incremental
      provision</font></div>
              </td>
              <td valign="bottom" width="1%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td valign="bottom" width="3%" style="TEXT-ALIGN: left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td valign="bottom" width="13%" style="TEXT-ALIGN: right"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">2.1</font></td>
              <td nowrap valign="bottom" width="5%" style="TEXT-ALIGN: left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;(a)</font></td>
            </tr><tr>
              <td align="left" valign="bottom" width="78%" style="PADDING-BOTTOM: 2px">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Write-down
      associated with discontinued products<font id="TAB1" style="MARGIN-LEFT: 12pt"></font></font></div>
              </td>
              <td valign="bottom" width="1%" style="PADDING-BOTTOM: 2px"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td valign="bottom" width="3%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td valign="bottom" width="13%" style="BORDER-BOTTOM: black 2px solid; TEXT-ALIGN: right"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="DISPLAY: inline">1.2</font></font></td>
              <td nowrap valign="bottom" width="5%" style="PADDING-BOTTOM: 2px; TEXT-ALIGN: left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;(b)</font></td>
            </tr><tr>
              <td align="left" valign="bottom" width="78%" style="PADDING-BOTTOM: 4px">
                <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Provision
      for fiscal year ended July 31, 2009</font></div>
              </td>
              <td valign="bottom" width="1%" style="PADDING-BOTTOM: 4px"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
              <td valign="bottom" width="3%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">$</font></td>
              <td valign="bottom" width="13%" style="BORDER-BOTTOM: black 4px double; TEXT-ALIGN: right"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman"><font style="DISPLAY: inline">5.7</font></font></td>
              <td nowrap valign="bottom" width="5%" style="PADDING-BOTTOM: 4px; TEXT-ALIGN: left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;</font></td>
            </tr></table>
      </div>
      <div style="MARGIN-LEFT: 36pt" align="left">&#160;</div>
    </div>
    <div>
      <table cellpadding="0" cellspacing="0" id="list" width="100%" style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top">
            <td align="right" style="WIDTH: 36pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(a)&#160;&#160;</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">As
      disclosed on page 47 of our Form 10-K, we regularly review our inventory
      and record a provision for excess and obsolete inventory based on
      historical and projected usage assumptions. Given the overall decline in
      the economy that occurred in fiscal 2009 and which was anticipated to
      continue in fiscal 2010, our provision for inventory reserves increased
      accordingly. As noted above, this amount includes incremental provision
      for Radyne inventory, which we acquired on August 1, 2008 (the beginning
      of our 2009 fiscal year).</font></div>
            </td>
          </tr></table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table cellpadding="0" cellspacing="0" id="list" width="100%" style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top">
            <td align="right" style="WIDTH: 36pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(b)&#160;&#160;</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">As
      disclosed on page 47 of our Form 10-K, we recorded a total of $1.2 million
      related to the write-down of inventory to net realizable value associated
      with our decision, in July 2009, to no longer offer video encoder and
      decoder products or market fiberglass antennas to commercial broadcast
      customers.</font></div>
            </td>
          </tr></table>
    </div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On the
basis of the foregoing, we believe our MD&amp;A disclosures provide a reader
with the key elements of the increase in our provision for inventory reserves in
fiscal 2009.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Form 10-Q for the quarterly
period ended October 31, 2009 Critical Accounting Policies</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">7.
We note your statement that if you are not successful in achieving your expected
sales levels (including sales associated with your Radyne acquisition and your
MTS and BFT contracts), your goodwill may become impaired in future periods. In
addition, we note that a substantial majority of your sales in the mobile data
communications segment have historically come from, and are expected to be
derived in the future from sales relating to your MTS and BFT contracts.
However, you disclose on page 29 that your MTS and BFT contracts are currently
near ceiling limits and there can be no assurance that you will ultimately
receive a contract ceiling increase, contract extension or be awarded a new
contract. Please tell us how you considered these contracts in your goodwill
impairment analysis performed in the first quarter of fiscal 2010.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">By way of
background, we have been providing MTS products and services to the U.S. Army
for more than a decade and BFT products and services to the U.S. Army since
2004.&#160;&#160;Since 1999, substantially all of our MTS and BFT related
contracts have been indefinite delivery indefinite quantity (&#8220;IDIQ&#8221;) contracts
which can be cancelled at any time and which do not obligate the U.S. Army to
place any orders with us.&#160;&#160;Nevertheless, as disclosed on page 7 of our
Form 10-K, we have received in excess of $1.2 billion in combined cumulative
orders from the U.S. Army pursuant to these programs.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In order
to provide the Staff with some context regarding the potential impact of a
goodwill impairment, we note that as disclosed on page F-33 of our Form 10-K, of
the $149.3 million of goodwill on our consolidated balance sheet at July 31,
2009, only $11.9 million is allocated to the mobile data communications
reporting unit whose operating results would be negatively impacted by the
failure to obtain MTS or BFT contract ceiling increases, contract extensions or
new contract awards.&#160;&#160;As of January 31, 2010, the $11.9 million of
goodwill represents approximately 1% of our total assets.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Similar
to the analyses we have performed since August 1, 2001 (the date we first
performed our annual impairment testing), in our goodwill impairment testing, we
considered the possibilities that we would not be awarded MTS or BFT contract
ceiling increases, contract extensions or new contract awards. In this regard,
for fiscal 2010, we performed two specific analyses to consider future revenues
and cash flows relating to MTS and BFT.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">These two
specific analyses assumed projected revenue declines of approximately 21% and
65%, respectively, from current levels and assumed that sales would remain
approximately at these drastically reduced levels for the entire period
projected. We performed these analyses in order to evaluate the sensitivity of
our fair value calculations. The first analysis, which considered a revenue
decline of 21%, resulted in an excess of fair value over total asset book value
of approximately 200%.&#160;&#160;The second analysis, which considered a
revenue decline of 65%, resulted in an excess of fair value over total asset
book of approximately 5%. In both cases, we passed the first part of the
impairment test.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We
consider the second analysis referred to above as unlikely since we assume that
we will receive a contract ceiling increase, contract extension or new contract
award from the U.S. Army for at least one, if not both of these
programs.&#160;&#160;Thus, we believe future sales and related cash flows would,
in total, exceed the 65% decline that we considered in our second scenario. This
is because the U.S. Army has publicly stated a number of objectives relating to
the MTS and BFT programs, which indicate to us that the long-term demand for MTS
and BFT products will remain strong. In this connection, we note that subsequent
to the filing of our Form 10-K, in February 2010 and as disclosed in our Report
on Form 10-Q filed on March 3, 2010, we received an important $27.5 million BFT
contract ceiling increase, confirming our views of the likelihood of our
continuing participation in these programs.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">As
discussed in our Form 10-K, in February 2009, the U.S. Army issued a Request for
Information for a next-generation MTS, which seeks an upgradeable solution for
over 100,000 users. Also, in April 2009, the U.S. Army announced a Market Survey
seeking sources for Blue Force Tracking-2 (&#8220;BFT-2&#8221;), a next generation BFT
program in which the U.S. Army intends to procure 100,000 BFT-2
transceivers.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Although
we also believe that a total loss of MTS and BFT sales and related cash flows is
unlikely, we acknowledged on page 41 of our Form 10-K that if we are not
successful in achieving our expected sales levels (including sales associated
with our MTS and BFT contracts), our goodwill may become impaired in future
periods. We believe that such disclosure appropriately alerts a reader of our
Form 10-K to the fact that our goodwill analysis is sensitive to the level of
MTS and BFT sales.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">With a
view to providing even greater transparency regarding that sensitivity, however,
commencing with our Report on Form 10-Q filed on March 3, 2010, we have and in
future filings will enhance our disclosures relating to goodwill in our
discussion of &#8220;Critical Accounting Policies&#8221; as follows:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-STYLE: italic; FONT-FAMILY: Times New Roman">&#8230;we
are currently competing for next-generation MTS and BFT contracts. We believe
that we will continue to generate significant revenues from both the MTS and BFT
programs for the foreseeable future. If we do not secure contract ceiling
increases or we are not awarded new contracts for both the MTS and BFT
next-generation programs, we may need to perform an interim impairment test
relating to the $11.9 million of goodwill that is recorded in our mobile data
communications segment. In addition, in the future, unless there are other
indicators of impairment, such as a significant adverse change in our future
financial performance, our next impairment review for goodwill will be performed
and completed in the first quarter of fiscal 2011. Any impairment charges that
we may take in the future could be material to our results of operations and
financial condition.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Determination of Salary and
Non-equity Incentive Plan Awards for Fiscal 2009, page 19</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">8.
We note your disclosure on pages 20 and 21 that annual incentives for Mr.
Porcelain were based upon operating profit and free cash flows relating to the
company as a whole and that Mr. Kapelus&#8217; [sic] award is based in part upon
&#8220;financial performance goals related to consolidated operating profit and free
cash flow.&#8221;&#160;&#160;It appears that these goals consist of
financial-statement line items or other publicly disclosed
figures.&#160;&#160;Therefore, please disclose the specific performance goals in
future filings, including threshold, target and maximum levels for each
performance goal.&#160;&#160;To the extent you believe that disclosure of the
objectives or targets is not required because it would result in competitive
harm such that you may omit this information under Instruction 4 to Item 402(b)
of Regulation S-K, please provide in your response letter a detailed explanation
of such conclusion.&#160;&#160;Please note, however, that we generally do not
agree with the argument that disclosing a company-level performance target for
the last fiscal year would cause a registrant competitive harm when disclosure
of the performance target will occur after the fiscal year has ended and actual
company results have been disclosed.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We refer
to our counsel&#8217;s letter to Michele Anderson, Legal Branch Chief, on May 2, 2008
and our counsel&#8217;s May 14, 2008 letter to you, which provided a detailed
explanation of the Company&#8217;s conclusion that disclosure of the objectives of
certain targets are not required because it is not material and, if disclosed,
would result in competitive harm to the registrant. For performance goals that
are not based on company-wide performance targets, we believe our prior
explanations and conclusions are equally relevant to the fiscal 2009 Proxy
Statement.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">For the
performance goals that your comment refers to, which are based on company-wide
performance metrics, we intend to disclose in future filings both the goals and
the level of actual achievement, provided actual company results have already
been reported and we are able to conclude that disclosure of such company-wide
performance goals is not likely to result in competitive harm to the
Company.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">9.&#160;We
note that the target maximum payouts for your named executive officers are based
on percentages of non-GAAP pre-tax profits.&#160;&#160;Although you disclose the
maximum percentage of pre-tax profits that may be awarded to each named
executive officer, you do not disclose the dollar value such percentage
represents.&#160;&#160;In order to provide context for your disclosure, in
future filings please clarify the dollar value represented by the percentages of
pre-tax profit that may be paid to each named executive officer.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Our 2000
Stock Incentive Plan &#8211; Amended and Restated and Effective October 18, 2009 (see
page B-13 in our fiscal 2009 Proxy Statement) provides a limitation of awards
that may be payable in any given fiscal year. We disclosed on page 26 of our
fiscal 2009 Proxy Statement that this limitation was equal to an annual limit of
$4.0 million, plus the unused portion of the annual limit in previous
years.&#160;&#160;Also, and importantly, we note that on page 17 of our fiscal
2009 Proxy Statement we disclosed that, effective August 1, 2009, our Executive
Compensation Committee (the &#8220;ECC&#8221;) adopted guidelines limiting the dollar amount
of non-equity incentive plan awards payable to each of our named executive
officers (&#8220;NEOs&#8221;) to a percentage of salary that ranges from 300% to 500% of
base salary.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In future
filings, the Company will disclose the applicable maximum limitation on
non-equity incentive awards (including providing such amounts in the Grants of
Plan-Based Award Table).</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In our
fiscal 2009 Proxy Statement, we disclosed the maximum pre-specified percentage
of pre-tax profits that each NEO could earn as an annual incentive award for
fiscal 2009, the actual percentage of pre-tax profits paid out to the NEO, and
the dollar amount of that payout.&#160;&#160;Arithmetically, this information
was sufficient to allow a reader to calculate the potential dollar amount of the
maximum pre-specified percentage of pre-tax profits of the NEO.&#160;&#160;To
add context to our discussion in future filings we will provide the dollar
amount corresponding to the maximum pre-specified percentage of pre-tax profits
that each NEO may earn.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Determination of Salary and
Non-equity Incentive Plan Awards for Fiscal 2009, page 19</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10.
We note your use of &#8220;free cash flow,&#8221; a non-GAAP measure, to determine your
non-equity incentive plan awards.&#160;&#160;If this measure is used in future
periods, please expand your disclosure in future filings to explain how this
measure is calculated.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><br><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In future
filings, to the extent we use &#8220;free-cash flow,&#8221; a non-GAAP measure, we will
disclose how the measure is calculated.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">11.
We note that your disclosure in this section references the maximum annual
incentive award for your named executive officers.&#160;&#160;However, this
disclosure does not indicate the targets for such incentive awards, which are
discussed on pages 27-29.&#160;&#160;In order to clarify all of the factors
considered by your compensation committee, in future filings please expand your
disclosure in this section to identify both your target and maximum annual
incentive goals for each named executive officer, as applicable.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We note
the Staff&#8217;s request that we should expand our disclosure relating to the target
annual incentive goals for each NEO. Although we acknowledge that the Company
prepares an annual financial and operating plan which serves as the basis for
the establishment of non-equity incentive goals, because our targeted annual
incentive is focused on the rate of pre-tax profit, the targeted amount can
fluctuate between $1.00 and the lesser of the annual limitation that applies
under the 2000 Stock Incentive Plan or the recently adopted percentage of salary
guidelines (see the Company&#8217;s response above to the Staff&#8217;s Comment No. 9). At
the same time, we note that the ECC retains full negative discretion and,
therefore, the ultimate amount of non-equity incentive plan compensation payable
to any NEO could be reduced to zero.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We have
disclosed the pre-specified percentage of pre-tax profit (as defined and as
applicable for each NEO) that could potentially be earned as an annual incentive
by each NEO, and we also have disclosed that the ECC can utilize its negative
discretion. However, in future filings, we will enhance our
disclosures:</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" id="list" width="100%" style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top">
            <td align="right" style="WIDTH: 36pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 10pt;" face="Symbol, serif">&#183;&#160;&#160;</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">To
      indicate the maximum amount of non-equity incentive plan compensation
      payable in any given year (including providing such amounts in the Grants
      of Plan-Based Award Table). These amounts will be based on the applicable
      limitation under the 2000 Stock Incentive Plan or the recently adopted
      percentage-of-salary guidelines which are discussed above in the Company&#8217;s
      response to the Staff&#8217;s Comment No.
9.</font></div>
            </td>
          </tr></table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table cellpadding="0" cellspacing="0" id="list" width="100%" style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top">
            <td align="right" style="WIDTH: 36pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 10pt;" face="Symbol, serif">&#183;&#160;&#160;</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">To
      indicate the dollar amount of annual incentive that was potentially
      payable based on the NEO&#8217;s pre-specified percentage of pre-tax profit,
      within the contemplation of our ECC at the time of establishment of the
      original annual incentive goals and potential payouts (see page 18 in our
      fiscal 2009 Proxy Statement) based on our operating plan and assuming that
      Company performance for the year was at target levels.&#160;&#160;In this
      regard, we will explain more clearly how, for those other performance
      goals that the ECC in some cases uses as a basis for exercising its
      negative discretion, the target levels of performance for those goals with
      specified targets (<font style="DISPLAY: inline; FONT-STYLE: italic">e.g.,</font> operating profit
      and free cash flow, as discussed above) would have translated into a
      target level of payout less than the maximum payout level under the
      pre-specified percentage of pre-tax
profits.</font></div>
            </td>
          </tr></table>
    </div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We would
note, however, that the ECC retains negative discretion to pay out amounts less
than the NEO&#8217;s pre-specified percentage of pre-tax profits, which the ECC
may&#160;&#160;exercise based on the level of achievement of those other
performance goals (<font style="DISPLAY: inline; FONT-STYLE: italic">e.g.</font>, operating profit or
free cash flow, as discussed above) or otherwise in its discretion.</font></div>
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      </div>
    </div><br>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Summary Compensation Table
for Fiscal 2009, 2008 and 2007 . . . , page 25</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">12.
We note that the compensation committee exercised its discretion to increase the
amount of the annual incentive award that would have otherwise been granted to
Mr. Porcelain based on his achievement of the fiscal 2009 performance
measures.&#160;&#160;The entire $270,000 award is disclosed as non-equity
incentive plan compensa&#173;tion in your summary compensation
table.&#160;&#160;Amounts paid over and above amounts earned by meeting the
performance measure in a non-equity incentive plan should be reported in the
bonus column of the summary compensation table.&#160;&#160;See our Compliance
and Disclosure Interpretation 119.02 on Regulation S-K, which you can find at
<font style="DISPLAY: inline; TEXT-DECORATION: underline">http://www.sec.gov/divisions/corpfin/guidance/regs-kinterp.htm</font>.&#160;&#160;Please
indicate your understanding of this requirement.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">As
discussed on page 17 of our fiscal 2009 Proxy Statement, our non-equity
incentive plan is designed to ensure that the CFO&#8217;s incentives are not solely
tied to the achievement of annual operating results.&#160;&#160;In this regard,
our non-equity incentive compensation plan is designed to provide a maximum
payout equal to a pre-set percentage of pre-tax profit which the ECC could
reduce should it choose to exercise any negative discretion.&#160;&#160;It is
important to clarify that the ECC did not use its discretion to <font style="DISPLAY: inline; FONT-STYLE: italic">increase</font> the amount of annual
incentive award that would have otherwise been payable to Mr. Porcelain; rather,
consistent with our disclosure on page 20, the ECC determined not to exercise
its full negative discretion relative to the actual performance on pre-set
performance goals.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In Mr.
Porcelain&#8217;s case, the maximum amount of bonus that could have been awarded for
fiscal 2009 was $444,073. Although, as noted on page 20 of our fiscal 2009 Proxy
Statement, the ECC did not use its negative discretion to reduce Mr. Porcelain&#8217;s
bonus award to $64,593 (the actual amount based on the level of achievement of
the pre-set performance goals), the ECC did use its discretion to reduce the
maximum amount to $270,000 which was ultimately awarded to Mr.
Porcelain.&#160;&#160;Consistent with our non-equity incentive plan and the
Staff&#8217;s Compliance and Disclosure Interpretation 119.02 on Regulation S-K, we
believe this amount was properly shown in our Summary Compensation
Table.&#160;&#160;We note that Interpretation 119.02 states in pertinent part
that:</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">[A]mounts
earned under a plan that meets the definition of a non-equity incentive plan,
but that permits the exercise of negative discretion in determining the amounts
of bonuses, generally would still be reportable in the Non-equity Incentive Plan
Compensation column (column (g)).&#160;&#160;The basis for the use of various
targets and negative discretion may be material information to be disclosed in
the Compensation Discussion and Analysis.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Had the
ECC awarded Mr. Porcelain an amount in excess of $444,073, this excess amount
would have been reported in the bonus column of the Summary Compensation Table.
Based on our plan design and consistent with Interpretation 119.02, we believe
our presentation in the 2009 Summary Compensation Table was appropriate and
correct.</font></div>
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        </div>
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    </div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Grants of Plan-Based Awards
for Fiscal 2009, page 26</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">13.
We note your disclosure on pages 20 and 21 describing minimum and maximum
achievement levels with respect to the fiscal 2009 performance measures for
Messrs. Porcelain, McCollum, Wood and Kapelus.&#160;&#160;However, the potential
awards for achievement of such threshold and maximum levels are not reflected in
your grants of plan-based awards table.&#160;&#160;In future filings please
revise this table to disclose amounts payable if the threshold, target and
maximum performance goals are achieved.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We note
that we currently disclose the threshold payout level as &#8220;N/A&#8221; because the
theoretical threshold for payout is equal to $0.01.&#160;&#160;This is because
our targeted annual non-equity incentive is focused on the rate of pre-tax
profit and an amount may be payable so long as the Company generates
approximately $1.00 of pre-tax profit and the ECC does not utilize its negative
discretion. Thus, in future filings, rather than use N/A, we will show that this
amount is equal to $1.00 and we will revise our Grants of Plan-Based Awards
Table to disclose this amount.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">As noted
in our response to the Staff&#8217;s Comment in Item No. 11 above, in future filings,
we will revise the table to include the targeted dollar amount of non-equity
incentive that was considered by our ECC at the time of establishment of the
original target goal.&#160;&#160;This amount will reflect the reduction that
would result upon the exercise by the ECC of its negative discretion, down to
the target level, for any separate performance goals that are pre-specified as a
basis for the ECC&#8217;s exercise of negative discretion and which have a designated
target level of payout.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">As noted
in our response to the Staff&#8217;s Comments Nos. 9 and 11, in future filings, we
will indicate the maximum amount of non-equity incentive plan compensation
payable in any given year in the Grants of Plan-Based Awards Table. These
amounts will reflect the maximum amounts payable under the more restrictive of
the limitations contained in the 2000 Stock Incentive Plan or those in our
recently adopted percentage-of-salary guidelines.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">14.
We note your statement in footnote one to this table that the target levels
shown in the table represent the amounts that would have been payable for fiscal
2009 assuming the applicable pre-tax profits were the same as achieved in fiscal
2008.&#160;&#160;We note that the fiscal 2009 pre-tax profit measures were
available when you filed the proxy statement, therefore the 2009 data should
have been reflected in this table.&#160;&#160;In future filings you may change
the headings to indicate that such disclosure reflects the &#8220;[E]stimated possible
payouts under non-equity incentive plan awards.&#8221;&#160;&#160;See Question 120.02
of our Compliance and Disclosure Interpretation on Regulation S-K, which you can
find at
http://www.sec.gov/divi&#173;sions/corpfin/guidance/regs-kinterp.htm.</font></div>
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      </div>
    </div><br>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">Response</font></font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We
believe our disclosure fully complies with Instruction 2 to 402(d), which states
in pertinent part:</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 36pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
columns (d) and (g), registrants must provide a representative amount based on
the previous fiscal year&#8217;s performance if the target amount is not
determinable.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">As noted
in our response to Staff&#8217;s Comment No. 11 above, because our annual incentive is
tied to the rate of pre-tax profit, the resulting payout amount can fluctuate
between $1.00 and the annual limitation (for fiscal 2010, the lesser of the
applicable limit under the 2000 Stock Incentive Plan and our recently adopted
percentage-of-salary guidelines; see the Company&#8217;s response to the Staff&#8217;s
Comment No. 9 above). Thus, we believe that the actual target amount, for
purposes of completing the Grants of Plan-Based Awards for Fiscal 2009 table, is
not determinable.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We note
your request for us to use &#8220;hind-sight&#8221; and disclose the targeted amount of
fiscal 2009 awards using actual fiscal 2009 results.&#160;&#160;From a technical
perspective, we know of no SEC rule or staff interpretation that would require
disclosure of a target non-equity incentive payout based on actual performance
levels achieved in the performance year. We believe that such an interpretation
would be at odds with the literal instructions.&#160;&#160;We note that
Interpretation 120.2 merely permits a substitution of the word &#8220;possible&#8221; for
the word &#8220;future&#8221; in the heading, so that readers would not be misled into
believing that the performance periods were extending in the future from the
date of the proxy statement.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">However,
if the Staff does not object, in future filings, we will indicate the targeted
dollar amount (in addition to the rate of pre-tax profit) for each of our NEOs
that were considered by our ECC at the time of establishment of the original
target goals (see page 18 in our fiscal 2009 proxy) based on our operating plan
and, where applicable, assuming target performance for those other performance
goals that the ECC has pre-specified as a basis for exercise of its negative
discretion (for those that have target performance levels
specified).</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
Company understands and acknowledges in response to your comments:</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" id="list" width="100%" style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top">
            <td align="right" style="WIDTH: 72pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 10pt;" face="Symbol, serif">&#183;&#160;&#160;</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Company is responsible for the adequacy and accuracy of the disclosure in
      this filing;</font></div>
            </td>
          </tr></table>
    </div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" id="list" width="100%" style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top">
            <td align="right" style="WIDTH: 72pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 10pt;" face="Symbol, serif">&#183;&#160;&#160;</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Staff
      comments or changes to disclosures in response to Staff comments do not
      foreclose the Commission from taking any action with respect to this
      filing; and</font></div>
            </td>
          </tr></table>
    </div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" id="list" width="100%" style="FONT-SIZE: 10pt; FONT-FAMILY: times new roman; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">
<tr valign="top">
            <td align="right" style="WIDTH: 72pt">
              <div><font style="DISPLAY: inline; FONT-SIZE: 10pt;" face="Symbol, serif">&#183;&#160;&#160;</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">the
      Company may not assert Staff comments as defense in any proceeding
      initiated by the Commission or any person under the Federal securities
      laws of the United States.</font></div>
            </td>
          </tr></table>
    </div>
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</font></div>
      </div>
    </div><br>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">If you
have any questions or comments on the enclosed, please contact the
undersigned.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Sincerely,</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; TEXT-DECORATION: underline">/s/ Michael D.
Porcelain<font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font><font id="TAB2" style="LETTER-SPACING: 9pt">&#160;&#160;&#160;</font></font></font></div>
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D. Porcelain</font></div>
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Vice President, Chief Financial Officer</font></div>
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`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
