<SEC-DOCUMENT>0001104659-24-120188.txt : 20241118
<SEC-HEADER>0001104659-24-120188.hdr.sgml : 20241118
<ACCEPTANCE-DATETIME>20241118171219
ACCESSION NUMBER:		0001104659-24-120188
CONFORMED SUBMISSION TYPE:	DEFA14A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241118
DATE AS OF CHANGE:		20241118

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:		DEFA14A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-07928
		FILM NUMBER:		241472394

	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>
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<DESCRIPTION>DEFA 14A
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<P STYLE="font: 14pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Washington, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SCHEDULE 14A</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Proxy Statement Pursuant to Section&nbsp;14(a)&nbsp;of
the Securities</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Exchange Act of 1934 (Amendment No.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;)</B></P>

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    <TD COLSPAN="2">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2">Check the appropriate box:</TD></TR>
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    <TD STYLE="width: 0.3in"><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
    <TD>Preliminary Proxy Statement</TD></TR>
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    <TD><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
    <TD>Confidential, for Use of the Commission Only (as permitted by Rule&nbsp;14a-6(e)(2))</TD></TR>
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    <TD><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
    <TD>Definitive Proxy Statement</TD></TR>
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    <TD><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
    <TD>Definitive Additional Materials</TD></TR>
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    <TD><FONT STYLE="font-family: Wingdings">&#120;</FONT></TD>
    <TD>Soliciting Material under &sect;240.14a-12</TD></TR>
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    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD></TR>
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    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 14pt"><B>COMTECH TELECOMMUNICATIONS CORP.</B></FONT></TD></TR>
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    <TD COLSPAN="2" STYLE="text-align: center">(Name of Registrant as Specified In Its Charter)</TD></TR>
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    <TD COLSPAN="2" STYLE="text-align: center">(Name of Person(s)&nbsp;Filing Proxy Statement, if other than the Registrant)</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2">&nbsp;</TD></TR>
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    <TD COLSPAN="2">Payment of Filing Fee (Check the appropriate box):</TD></TR>
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    <TD><FONT STYLE="font-family: Wingdings">&#120;</FONT></TD>
    <TD>No fee required.</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
    <TD>Fee paid previously with preliminary materials.</TD></TR>

<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.3in; text-align: left"><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD><TD STYLE="text-align: justify">Fee computed on table in exhibit required by Item 25(b) per
Exchange Act Rules 14a6(i)(1) and 0-11.</TD>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Comtech
Announces Amicable Resolution With the Porcelain/Kornberg/Timoshenko Group</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><I>Names Michael Hildebrandt
as New Independent Director</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><I>Will Appoint an Additional
Mutually Agreed Independent Director</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: Black">November 18, 2024 08:00 AM Eastern Standard Time</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #7767DC">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="color: #444444">CHANDLER, Ariz.--(</FONT>BUSINESS WIRE)--Comtech
Telecommunications Corp. (NASDAQ: CMTL) (the &ldquo;Company&rdquo;), a global technology leader, today announced that its Board of Directors
entered into a cooperation agreement with Michael Porcelain, Fred Kornberg, and Oleg Timoshenko (the &ldquo;Investor Group&rdquo;). Pursuant
to the agreement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE">&nbsp;</P>

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<TD STYLE="width: 30pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Comtech
                                            has appointed Michael Hildebrandt, Senior Investment Professional at Freshford Capital Management,
                                            to the Board, effective immediately;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

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<TD STYLE="width: 30pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">The
                                            Board will appoint an additional new independent director mutually acceptable to both Comtech
                                            and the Investor Group (the &ldquo;Additional Director&rdquo;);</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

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<TD STYLE="width: 30pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Two
                                            of Comtech's current directors will not stand for reelection at the Company&rsquo;s Fiscal
                                            2024 Annual Meeting of Stockholders;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

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<TD STYLE="width: 30pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">The
                                            Investor Group will support Comtech&rsquo;s slate of directors for election at the 2024 Annual
                                            Meeting and will withdraw its nomination of eight directors for election at the meeting;</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

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<TD STYLE="width: 30pt"></TD><TD STYLE="width: 18pt"><FONT STYLE="font-family: Symbol; font-size: 10pt">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">The
                                            Investor Group has agreed to customary standstill restrictions and voting commitments until
                                            the nomination deadline for Comtech&rsquo;s Fiscal 2025 Annual Meeting, or until the nomination
                                            deadline for Comtech&rsquo;s Fiscal 2026 Annual Meeting if the Company nominates Michael
                                            Hildebrandt and the Additional Director for reelection at the Fiscal 2025 Annual Meeting.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #444444">The Company and the Investor
Group made the following statement: &ldquo;We are pleased to have reached this agreement which adds Michael Hildebrandt to the Board.
Together with the future additional independent director and the recent appointment of Ken Traub, the Comtech Board is being significantly
refreshed.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #444444">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #444444">With these changes, upon
the appointment of the Additional Director, four new directors will have been appointed to the Board since October 28, 2024.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #444444">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #444444">The full agreement between
Comtech and the Investor Group will be filed on a Form 8-K with the SEC.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #444444">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #444444"><B>About Michael Hildebrandt</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #444444">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #444444">Michael Hildebrandt, age
52, currently serves as a Senior Investment Professional at Freshford Capital, an advisory firm providing investment advice and management
services to clients, since February 2011. At Freshford Capital, Mr. Hildebrandt invests in industry verticals, including government and
construction services, energy, space and satellite, telecom, media and special situations. Prior to joining Freshford Capital, Mr. Hildebrandt
held senior investment roles at Silver Capital Management LLC, a multi-strategy investment fund, and GAMCO Investors, Inc., a global
investment management company, where he focused on special situations and private equity initiatives. Earlier in his career, he served
as a Private Equity Associate at Aurora Capital and as an Investment Banking Analyst at Salomon Brothers, specializing in mergers and
acquisitions within the industrial sector.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #444444">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #444444"><B>About Comtech</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #444444">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: White"><FONT STYLE="color: Black">Comtech Telecommunications
Corp. is a leading global technology company providing satellite and space communications technologies, terrestrial and wireless network
solutions, NG911 emergency services and cloud native capabilities to commercial and government customers around the world. Our unique
culture of innovation and employee empowerment unleashes a relentless passion for customer success. With multiple facilities located
in technology corridors throughout the United States and around the world, Comtech leverages its global presence, technology leadership
and decades of experience to create the world&rsquo;s most innovative communications solutions. For more information, please visit&nbsp;</FONT>www.comtech.com<FONT STYLE="color: #444444">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #444444"><B>Forward-Looking Statements</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #444444">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #444444">Certain information in
this press release contains forward-looking statements. Forward-looking statements include, among others, statements regarding our expectations
for our operational initiatives, future performance and financial condition, the plans and objectives of our management and our assumptions
regarding such future performance, financial condition, and plans and objectives that involve certain significant known and unknown risks
and uncertainties and other factors not under our control which may cause our actual results, future performance and financial condition
to be materially different from the results, performance or other expectations implied by these forward-looking statements. Factors that
could cause actual results to differ materially from current expectations are described in our filings with the Securities and Exchange
Commission (&quot;SEC&quot;). We urge you to consider all of the risks, uncertainties and factors identified above or discussed in such
reports carefully in evaluating the forward-looking statements. The risks described above are not the only risks that we face. We do
not intend to update or revise publicly any forward-looking statements, whether because of new information, future events, or otherwise,
except as required by law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #444444">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #444444"><B>Important Additional
Information and Where to Find It</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #444444">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE"><FONT STYLE="font-size: 10pt">The Company
intends to file a proxy statement on Schedule 14A, an accompanying proxy card, and other documents with the SEC in connection with its
solicitation of proxies from the Company&rsquo;s stockholders for the Company&rsquo;s Fiscal 2024 Annual Meeting of Stockholders. THE
COMPANY&rsquo;S STOCKHOLDERS ARE STRONGLY ENCOURAGED TO READ THE COMPANY&rsquo;S DEFINITIVE PROXY STATEMENT (INCLUDING ANY AMENDMENTS
OR SUPPLEMENTS THERETO), THE ACCOMPANYING PROXY CARD, AND ALL OTHER DOCUMENTS FILED OR TO BE FILED WITH THE SEC CAREFULLY AND IN THEIR
ENTIRETY BECAUSE THEY WILL CONTAIN IMPORTANT INFORMATION. Investors and stockholders may obtain a copy of the definitive proxy statement,
an accompanying proxy card, any amendments or supplements to the definitive proxy statement and other documents filed by the Company
with the SEC at no charge at the SEC&rsquo;s website at&nbsp;www.sec.gov. Copies will also be available at no charge by clicking the
 &ldquo;Governance&rdquo; link in the &ldquo;Investors&rdquo; section of the Company&rsquo;s website,&nbsp;https://comtech.com/investors/,
or by contacting&nbsp;investors@comtech.com&nbsp;as soon as reasonably practicable after such materials are electronically filed with,
or furnished to, the SEC.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #444444"><B>Participants in the
Solicitation</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #444444">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #444444">The Company, its directors,
certain of its officers, and other employees may be deemed to be &ldquo;participants&rdquo; (as defined in Section 14(a) of the Securities
Exchange Act of 1934, as amended) in the solicitation of proxies from the Company&rsquo;s stockholders in connection with matters to
be considered at the Company&rsquo;s Fiscal 2024 Annual Meeting of Stockholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #444444">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE"><FONT STYLE="font-size: 10pt">Information
about the names of the Company&rsquo;s directors and officers, their respective interests in the Company by security holdings or otherwise,
and their respective compensation is set forth in the sections entitled &ldquo;Stockholders, Directors and Executive Officers,&rdquo;
 &ldquo;Director Compensation,&rdquo; and &ldquo;Executive Compensation&rdquo; of the Company&rsquo;s Proxy Statement on Schedule 14A
in connection with the Fiscal 2023 Annual Meeting of Stockholders, filed with the SEC on November 16, 2023 (available&nbsp;<A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/23197/000002319723000056/cmtl-20231116.htm">here</A>).
To the extent the security holdings of directors and executive officers have changed since the amounts described in these filings, such
changes are set forth on Initial Statements of Beneficial Ownership on Form 3 or Statements of Change in Ownership on Form 4 filed with
the SEC, which can be found at no charge at the SEC&rsquo;s website at&nbsp;www.sec.gov. Updated information regarding the identity of
potential participants and their direct or indirect interests, by security holdings or otherwise, in the Company will be set forth in
the Company&rsquo;s Proxy Statement on Schedule 14A for the Fiscal 2024 Annual Meeting of Stockholders and other relevant documents to
be filed with the SEC, if and when they become available. These documents will be available free of charge as described above.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE">&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0">Contacts</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #444444"><B>Investor Relations Contact</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #444444">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE">Maria Ceriello<BR>
631-962-7102<BR>
investors@comtech.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #444444"><B>Media Contacts</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE">Jamie Clegg<BR>
480-532-2523<BR>
jamie.clegg@comtech.com</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: #FEFEFE; color: #444444">Jed Repko / Aura Reinhard<BR>
Joele Frank, Wilkinson Brimmer Katcher<BR>
212-355-4449</P>

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