TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 19, 2021 Peter A. Smith President and Chief Executive Officer Aviat Networks, Inc. 200 Parker Drive, Suite C100A Austin, Texas 78728 Re: Aviat Networks, Inc. Registration Statement on Form S-3 Filed April 13, 2021 File No. 333-255206 Dear Mr. Smith: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jennifer Angelini at (202) 551-3047 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Katherine Frank