<SEC-DOCUMENT>0000023197-24-000096.txt : 20241016
<SEC-HEADER>0000023197-24-000096.hdr.sgml : 20241016
<ACCEPTANCE-DATETIME>20241016161620
ACCESSION NUMBER:		0000023197-24-000096
CONFORMED SUBMISSION TYPE:	NT 10-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20240731
FILED AS OF DATE:		20241016
DATE AS OF CHANGE:		20241016
EFFECTIVENESS DATE:		20241016

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:		NT 10-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-07928
		FILM NUMBER:		241374811

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 10-K
<SEQUENCE>1
<FILENAME>form12b-25_ntx10kx073124.htm
<DESCRIPTION>NT 10-K
<TEXT>
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<title>Document</title></head><body><div id="ic3fcfcb4b8404d66ae3e4df5cf8073b8_1"></div><div style="min-height:35.28pt;width:100%"><div><font><br></font></div></div><div style="margin-top:0.3pt"><font><br></font></div><div style="margin-top:1.65pt;padding-left:216.4pt;padding-right:216.4pt;text-align:center"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:100%">UNITED STATES</font></div><div style="margin-top:0.5pt;padding-left:149.52pt;padding-right:149.52pt;text-align:center"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:121%">SECURITIES AND EXCHANGE COMMISSION </font></div><div style="padding-left:74.97pt;padding-right:74.97pt;text-align:center"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:100%">Washington, D.C. 20549</font></div><div style="margin-top:0.5pt"><font><br></font></div><div style="margin-top:1.2pt;padding-left:212.5pt;padding-right:212.5pt;text-align:center"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:14pt;font-weight:700;line-height:107%">FORM 12b-25</font></div><div style="margin-top:0.45pt"><font><br></font></div><div style="margin-top:1.65pt;padding-left:176.47pt;padding-right:176.47pt;text-align:center"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:110%">NOTIFICATION OF LATE FILING</font></div><div style="margin-top:0.1pt"><font><br></font></div><div style="margin-top:1.65pt;padding-left:67.32pt;padding-right:67.32pt;text-align:center;text-indent:-75.75pt"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:133%">(Check one)&#58;   </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:133%">&#91;X &#93;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:133%"> </font><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:133%">Form 10-K     </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:133%">&#91;  &#93;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:133%"> </font><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:133%">Form 20-F     </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:133%">&#91;  &#93;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:133%"> </font><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:133%">Form 11-K     </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:133%">&#91;  &#93; </font><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:133%"> Form 10-Q     </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:133%">&#91;  &#93;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:133%"> </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:133%"> </font><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:133%">Form 10-D   </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:133%">&#91;  &#93; </font><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:133%">Form N-CEN Form N-CSR</font></div><div style="margin-top:0.05pt;text-align:center"><font><br></font></div><div style="text-align:center"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">For Period Ended&#58; </font><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:25.424%"><tr><td style="width:1.0%"></td><td style="width:98.900%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="border-bottom:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">July 31, 2024</font></td></tr></table><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%"> </font></div><div style="margin-top:1.65pt;padding-left:74.17pt;padding-right:74.17pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:133%">&#91;  &#93;  </font><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:133%">Transition Report on Form 10-K</font></div><div style="margin-top:1.65pt;padding-left:74.17pt;padding-right:74.17pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:133%">&#91;  &#93;  </font><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:133%">Transition Report on Form 20-F </font></div><div style="margin-top:1.65pt;padding-left:74.17pt;padding-right:74.17pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:133%">&#91;  &#93;  </font><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:133%">Transition Report on Form 11-K </font></div><div style="margin-top:1.65pt;padding-left:74.17pt;padding-right:74.17pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:133%">&#91;  &#93;  </font><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:133%">Transition Report on Form 10-Q</font></div><div style="padding-left:38.55pt;padding-right:38.55pt;text-align:center"><font><br></font></div><div style="text-align:center"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">For the Transition Period Ended&#58; </font><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:19.903%"><tr><td style="width:1.0%"></td><td style="width:98.900%"></td><td style="width:0.1%"></td></tr><tr style="height:15pt"><td colspan="3" style="border-bottom:1pt solid #000;padding:0 1pt"></td></tr></table></div><div style="margin-top:0.55pt;text-align:center"><font><br></font></div><div style="margin-top:1.65pt;padding-left:97.7pt;padding-right:97.7pt;text-align:center"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:100%">Read Instruction (on back page) Before Preparing Form. Please Print or Type.</font></div><div style="margin-top:0.85pt;padding-left:8.95pt;padding-right:8.95pt;text-align:center"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:110%">Nothing in this form shall be construed to imply that the Commission has veri&#64257;ed any information contained herein.</font></div><div style="text-align:center"><font><br></font></div><div style="margin-top:0.55pt;text-align:center"><font><br></font></div><div style="margin-top:1.65pt;text-align:center"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">If the noti&#64257;cation relates to a portion of the &#64257;ling checked above, identify the Item(s) to which the noti&#64257;cation relates&#58;</font></div><div><font><br></font></div><div style="margin-top:0.9pt"><font><br></font></div><div id="ic3fcfcb4b8404d66ae3e4df5cf8073b8_4"></div><div><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:100%">PART I &#8212; REGISTRANT INFORMATION</font></div><div style="margin-top:0.1pt"><font><br></font></div><div><font><br></font></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:42.567%"><tr><td style="width:1.0%"></td><td style="width:98.900%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="border-bottom:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Comtech Telecommunications Corp.</font></td></tr></table></div><div><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Full Name of Registrant</font></div><div><font><br></font></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:42.567%"><tr><td style="width:1.0%"></td><td style="width:98.900%"></td><td style="width:0.1%"></td></tr><tr style="height:15pt"><td colspan="3" style="border-bottom:1pt solid #000;padding:0 1pt"></td></tr></table></div><div><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Former Name if Applicable</font></div><div><font><br></font></div><div style="margin-top:0.6pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:42.567%"><tr><td style="width:1.0%"></td><td style="width:98.900%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="border-bottom:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">305 N 54th Street</font></td></tr></table></div><div style="padding-right:268.4pt"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Address of Principal Executive Office (Street and Number)</font></div><div style="padding-right:268.4pt"><font><br></font></div><div style="padding-right:268.4pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:42.567%"><tr><td style="width:1.0%"></td><td style="width:98.900%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="border-bottom:1pt solid #000;padding:2px 1pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Chandler, AZ 85226</font></td></tr></table></div><div style="padding-right:268.4pt"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">City, State and Zip Code</font></div><div style="padding-right:268.4pt"><font><br></font></div><div style="height:35.28pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div><hr style="page-break-after:always"><div style="min-height:35.28pt;width:100%"><div><font><br></font></div></div><div style="padding-right:268.4pt"><font><br></font></div><div id="ic3fcfcb4b8404d66ae3e4df5cf8073b8_7"></div><div><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:100%">PART II &#8212; RULES 12b-25(b) AND (c)</font></div><div style="margin-top:0.7pt"><font><br></font></div><div style="padding-left:5.1pt"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">If the subject report could not be &#64257;led without unreasonable effort or expense and the registrant seeks relief pursuant to Rule</font></div><div style="margin-top:0.5pt;padding-left:5.1pt"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">12b-25(b), the following should be completed. (Check box if appropriate)</font></div><div style="margin-top:0.25pt"><font><br></font></div><div style="padding-left:59.2pt;text-indent:-18pt"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">&#91;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">X</font><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">&#93;  (a)   The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense&#59;</font></div><div><font><br></font></div><div style="margin-top:0.1pt;padding-left:59.2pt;padding-right:3.75pt;text-align:justify;text-indent:-18pt"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#91;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">X</font><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#93;  (b)  The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-CEN or Form N-CSR, or portion thereof, will be &#64257;led on or before the &#64257;fteenth calendar day following the prescribed due date&#59; or the subject quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be &#64257;led on or before the &#64257;fth calendar day following the prescribed due date&#59; and</font></div><div style="padding-right:3.75pt;text-align:justify"><font><br></font></div><div style="padding-left:59.2pt;text-indent:-18pt"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">&#91;  &#93;  (c)   The accountant&#8217;s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.</font></div><div><font><br></font></div><div id="ic3fcfcb4b8404d66ae3e4df5cf8073b8_10"></div><div style="margin-top:3.6pt"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:100%">PART III &#8212; NARRATIVE</font></div><div style="margin-top:3.4pt;padding-left:5.8pt"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-CEN, N-CSR, or the transition report or portion</font></div><div style="margin-top:0.4pt;padding-left:5.8pt"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">thereof, could not be &#64257;led within the prescribed time period. (Attach extra sheets if needed.)</font></div><div><font><br></font></div><div style="padding-left:5.8pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">Due to the Company&#8217;s ongoing efforts to finalize its consolidated financial statements, which include its recoverability assessment with respect to goodwill and certain long-lived assets, going concern evaluation and accounting for certain debt instruments, the Company is unable to file its Annual Report on Form 10-K for the period ended July 31, 2024 (the &#34;Report&#34;) within the prescribed time period without unreasonable effort or expense. </font><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:112%">The Company currently anticipates filing the Report within the time period provided by Rule 12b-25 promulgated under the Securities Exchange Act of 1934.</font></div><div style="padding-left:4.5pt;text-align:justify"><font><br></font></div><div id="ic3fcfcb4b8404d66ae3e4df5cf8073b8_13"></div><div><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:11pt;font-weight:700;line-height:100%">PART IV &#8212; OTHER INFORMATION</font></div><div style="margin-top:0.4pt"><font><br></font></div><div style="padding-left:5.8pt"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">(1)   Name and telephone number of person to contact in regard to this noti&#64257;cation.</font></div><div style="margin-top:0.4pt"><font><br></font></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.953%"><tr><td style="width:1.0%"></td><td style="width:31.458%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:1.108%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:31.312%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:1.108%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:31.314%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Michael A. Bondi</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">(631)</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">962-7000</font></td></tr><tr><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">(Name)</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">(Area Code)</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000;padding:2px 1pt;text-align:center;vertical-align:bottom"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">(Telephone Number)</font></td></tr></table></div><div><font><br></font></div><div style="margin-top:1.65pt;padding-left:23.8pt;padding-right:5.6pt;text-align:justify;text-indent:-18pt"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:128%">(2)   Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to &#64257;le such report(s) been &#64257;led&#63; If answer is no, identify report(s).          &#91;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:128%">X</font><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:128%">&#93; Yes       &#91;  &#93; No</font></div><div><font><br></font></div><div style="padding-left:23.7pt;padding-right:14pt;text-indent:-18pt"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:119%">(3)   Is it anticipated that any signi&#64257;cant change in results of operations from the corresponding period for the last &#64257;scal year will be re&#64258;ected by the earnings statements to be included in the subject report or portion thereof&#63; &#91;</font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:119%">X</font><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:119%">&#93; Yes  &#91;  &#93; No</font></div><div style="padding-right:14pt"><font><br></font></div><div style="margin-top:0.5pt;padding-left:23.7pt;padding-right:6.45pt"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:118%">If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.</font></div><div style="padding-right:6.45pt"><font><br></font></div><div style="padding-left:22.5pt"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:118%">The Company anticipates a significant change in its fiscal 2024 GAAP results of operations, as compared to fiscal 2023, primarily due to lower-than-expected performance during its fourth quarter of fiscal 2024 in its Satellite and Space Communications segment, including non-cash impairment charges related to goodwill associated with such segment and long-lived assets pertaining to its steerable antenna operations located in the United Kingdom.  The aggregate non-cash impairment charge is estimated to range between $60.0 million and $70.0 million. </font></div><div><font><br></font></div><div id="ic3fcfcb4b8404d66ae3e4df5cf8073b8_16"></div><div style="padding-left:234pt;text-indent:-18pt"><font><br></font></div><div style="padding-left:234pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:35.593%"><tr><td style="width:1.0%"></td><td style="width:98.900%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:bottom"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline">Comtech Telecommunications Corp.</font></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="margin-bottom:12pt;margin-top:1.65pt;text-align:center"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">(Name of Registrant as Speci&#64257;ed in Charter)</font></div></td></tr></table></div><div style="padding-left:234pt;text-indent:-18pt"><font><br></font></div><div style="text-indent:-0.01pt"><font style="color:#221f1f;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">has caused this noti&#64257;cation to be signed on its behalf by the undersigned hereunto duly authorized.</font></div><div><font><br></font></div><div style="margin-bottom:6pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Date  October 16, 2024 </font></div><div style="padding-left:360pt"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%">By&#58; </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%;text-decoration:underline">&#47;s&#47; Michael A. Bondi&#160;&#160;&#160;&#160; </font><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:100%"> <br>Name&#58; Michael A. Bondi <br>Title&#58; Chief Financial Officer</font></div><div style="margin-top:0.5pt"><font><br></font></div><div style="margin-top:0.5pt"><font><br></font></div><div style="padding-left:5.7pt"><font><br></font></div><div style="height:35.28pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div></body></html>
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</DOCUMENT>
</SEC-DOCUMENT>
