    <SEC-DOCUMENT>0000921895-24-002160-index.html : 20240923
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    <ACCEPTANCE-DATETIME>20240923172458
    ACCESSION NUMBER:		0000921895-24-002160
    CONFORMED SUBMISSION TYPE:	DFAN14A
    PUBLIC DOCUMENT COUNT:		17
    FILED AS OF DATE:		20240923
    DATE AS OF CHANGE:		20240923

    SUBJECT COMPANY:

    	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:		DFAN14A
    		SEC ACT:		1934 Act
    		SEC FILE NUMBER:	000-07928
    		FILM NUMBER:		241317089

    	BUSINESS ADDRESS:
    		STREET 1:		305 N 54TH STREET
    		CITY:			CHANDLER
    		STATE:			AZ
    		ZIP:			85226
    		BUSINESS PHONE:		4803332200

    	MAIL ADDRESS:
    		STREET 1:		305 N 54TH STREET
    		CITY:			CHANDLER
    		STATE:			AZ
    		ZIP:			85226

    	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

    FILED BY:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			PORCELAIN MICHAEL
    		CENTRAL INDEX KEY:			0001210707
    		ORGANIZATION NAME:

    	FILING VALUES:
    		FORM TYPE:		DFAN14A

    	MAIL ADDRESS:
    		STREET 1:		68 SOUTH SERVICE ROAD
    		STREET 2:		SUITE 230
    		CITY:			MELVILLE
    		STATE:			NY
    		ZIP:			11747
    </SEC-HEADER>
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    <TYPE>DFAN14A
    <SEQUENCE>1
    <FILENAME>dfan14a14250001_09232024.htm
    <TEXT>
    Document 1 - file: dfan14a14250001_09232024.htm

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    <FILENAME>image_001.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 2 - file: image_001.jpg

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    <SEQUENCE>3
    <FILENAME>image_002.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 3 - file: image_002.jpg

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    <SEQUENCE>4
    <FILENAME>image_003.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 4 - file: image_003.jpg

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    <SEQUENCE>5
    <FILENAME>image_004.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 5 - file: image_004.jpg

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    <SEQUENCE>6
    <FILENAME>image_005.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 6 - file: image_005.jpg

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    <SEQUENCE>7
    <FILENAME>image_006.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 7 - file: image_006.jpg

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    <SEQUENCE>8
    <FILENAME>image_007.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 8 - file: image_007.jpg

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    <SEQUENCE>9
    <FILENAME>image_008.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 9 - file: image_008.jpg

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    <SEQUENCE>10
    <FILENAME>image_009.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 10 - file: image_009.jpg

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    <SEQUENCE>11
    <FILENAME>image_010.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 11 - file: image_010.jpg

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    <SEQUENCE>12
    <FILENAME>image_011.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 12 - file: image_011.jpg

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    <FILENAME>image_012.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 13 - file: image_012.jpg

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    <FILENAME>image_013.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 14 - file: image_013.jpg

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    <SEQUENCE>15
    <FILENAME>image_014.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 15 - file: image_014.jpg

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    <SEQUENCE>16
    <FILENAME>image_015.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 16 - file: image_015.jpg

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    <SEQUENCE>17
    <FILENAME>image_016.jpg
    <DESCRIPTION>GRAPHIC
    <TEXT>
    Document 17 - file: image_016.jpg

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