| Delaware (State or other jurisdiction of incorporation or organization) | | | 11-2139466 (I.R.S. Employer Identification Number) | |
| Large accelerated filer ☒ | | | Accelerated filer ☐ | |
| Non-accelerated filer ☐ | | | Smaller reporting company ☐ | |
| | | | Emerging growth company ☐ | |
| | | | | 1 | | | |
| | | | | 2 | | | |
| | | | | 3 | | | |
| | | | | 4 | | | |
| | | | | 5 | | | |
| | | | | 6 | | | |
| | | | | 7 | | | |
| | | | | 10 | | | |
| | | | | 13 | | | |
| | | | | 14 | | | |
| | | | | 15 | | |
| | | Shares Beneficially Owned Prior to the Offering | | | Number of Shares Offered | | | Shares Beneficially Owned After the Offering | | |||||||||||||||||||||
Name of Beneficial Owner | | | Number | | | Percent | | | Number | | | Percent | | ||||||||||||||||||
Oleg Timoshenko(1) | | | | | 1,026,567 | | | | | | 4.1% | | | | | | 1,026,567 | | | | | | — | | | | | | — | | |
| SEC registration fee | | | | $ | 4,105 | | |
| Legal fees and expenses | | | | | 30,000 | | |
| Accounting fees and expenses | | | | | 35,000 | | |
| Miscellaneous | | | | | 5,000 | | |
| Total | | | | $ | 74,105 | | |
| Exhibit Number | | | | | Incorporation by Reference | | | Filed Furnished Herewith | | Exhibit Number | | | | | Incorporation by Reference | | | Filed Furnished Herewith | | ||||||||||||||||||||||||
| Description | | Form | | File No. | | Exhibit(s) | | Filing Date | | | Description | | Form | | File No. | | Exhibit(s) | | Filing Date | | |||||||||||||||||||||||
| 1.1* | | Form of Underwriting Agreement | | | | | | | | | | | | | | 1 | .1* | | | Form of Underwriting Agreement | | | | | | | | | | | | ||||||||||||
| 3.1 | | | Form 10-K | | 000-07928 | | 3(a)(i) | | September 20, 2006 | | | | | | 3 | .1 | | | | Form 10-K | | 000-07928 | | 3(a)(i) | | September 20, 2006 | | | | ||||||||||||||
| 3.2 | | | Form 10-K | | 000-07928 | | 3(a)(ii) | | September 27, 2017 | | | | | | 3 | .2 | | | | Form 10-K | | 000-07928 | | 3(a)(ii) | | September 27, 2017 | | | | ||||||||||||||
| 5.1 | | | | | | | | | | | X | | | | 5 | .1** | | | Opinion of Proskauer Rose LLP | | | | | | | | | | X | | |||||||||||||
| 21 | | Subsidiaries of Comtech Telecommunications Corp. | | Form 10-K | | 000-07928 | | 21 | | September 29, 2020 | | | | | | 21 | | | | Subsidiaries of Comtech Telecommunications Corp. | | Form 10-K | | 000-07928 | | 21 | | September 29, 2020 | | | | ||||||||||||
| 23.1 | | | | | | | | | | | X | | | | 23 | .1 | | | | | | | | | | | | X | | ||||||||||||||
| 23.2 | | | | | | | | | | | X | | | | 23 | .2** | | | Consent of Proskauer Rose LLP. Reference is made to Exhibit 5.1. | | | | | | | | | | X | | |||||||||||||
| 24.1 | | | | | | | | | | | X | | | | 24 | .1** | | | | | | | | | | | | X | |
| Signature | | | Title | | | Date | |
| Fred Kornberg | | | Chairman of the Board and Chief Executive Officer (Principal Executive Officer) | | | March | |
| Michael A. Bondi | | | Chief Financial Officer (Principal Financial and Accounting Officer) | | | March | |
| Edwin Kantor | | | Director | | | March | |
| Ira S. Kaplan | | | Director | | | March | |
| Lisa Lesavoy | | | Director | | | March | |
| Robert G. Paul | | | Director | | | March | |
| Dr. Yacov A. Shamash | | | Director | | | March | |
| Lawrence J. Waldman | | | Director | | | March | |
| *By | | | /s/ Michael A. Bondi | |
| | | | Michael A. Bondi Attorney-in-fact | |