<SEC-DOCUMENT>0000023197-23-000079-index.html : 20231218
<SEC-HEADER>0000023197-23-000079.hdr.sgml : 20231218
<ACCEPTANCE-DATETIME>20231218172856
ACCESSION NUMBER:		0000023197-23-000079
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		6
FILED AS OF DATE:		20231218
DATE AS OF CHANGE:		20231218
EFFECTIVENESS DATE:		20231218

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMTECH TELECOMMUNICATIONS CORP /DE/
		CENTRAL INDEX KEY:			0000023197
		STANDARD INDUSTRIAL CLASSIFICATION:	RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				112139466
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0731

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-276126
		FILM NUMBER:		231494846

	BUSINESS ADDRESS:	
		STREET 1:		68 SOUTH SERVICE ROAD
		STREET 2:		SUITE 230
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
		BUSINESS PHONE:		6319627164

	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>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>comtechtelecommunicationsc.htm
<DESCRIPTION>S-8
<TEXT>
Document 1 - file: comtechtelecommunicationsc.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>2
<FILENAME>exhibit107calculationoffil.htm
<DESCRIPTION>EX-FILING FEES
<TEXT>
Document 2 - file: exhibit107calculationoffil.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>3
<FILENAME>exhibit51-cmtlxsidleyausti.htm
<DESCRIPTION>EX-5.1
<TEXT>
Document 3 - file: exhibit51-cmtlxsidleyausti.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>4
<FILENAME>exhibit231consentofdeloitt.htm
<DESCRIPTION>EX-23.1
<TEXT>
Document 4 - file: exhibit231consentofdeloitt.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>comtech_logoxfullxcolorxli.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 5 - file: comtech_logoxfullxcolorxli.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>image_1a.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 6 - file: image_1a.jpg

</DOCUMENT>
</SEC-DOCUMENT>