0000000000-24-011616.txt : 20250117 0000000000-24-011616.hdr.sgml : 20250117 20241016093607 ACCESSION NUMBER: 0000000000-24-011616 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20241016 FILED FOR: 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: UPLOAD SEC FILE NUMBER: 000-07928 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 PUBLIC REFERENCE ACCESSION NUMBER: 0000921895-24-002160 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C<*)>+CS],*-2 P(&]B:@H\/"]&:6QT97(O1FQA=&5$96-O9&4O M3&5N9W1H(#$S-3<^/G-T!I78!47HQ6E$44R7Y2B99-V[ M88#/Q>C9Q[PQ"VDIFHXI#N/T^>77T=O+_<#I+(@1%\Z"U,=]4/E22$UGQN92 M"U7_.' 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filename2.txt October 16, 2024 Michael Porcelain Stockholder TheFutureComtech.com 11147 Glen Orchard Ln Boynton Beach, Florida 33473 Re: TheFutureComtech.com Comtech Telecommunications Corp. Soliciting Material filed pursuant to Exchange Act Rule 14a-12 Filed September 23, 2024 by Michael Porcelain, Fred Kornberg, et. al File No. 000-07928 Dear Michael Porcelain: We have reviewed your filing and have the following comment. Please respond to this comment by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Soliciting Material filed pursuant to Exchange Act Rule 14a-12 General 1. Your letter to stockholders includes the statement that [b]ased on our well-informed analysis, if a bona fide sale process were conducted, we believe that Comtech s 911 Public Safety business, which is significantly larger than Rave s, could achieve a sale price well in excess of $553.0 million. Valuation claims included in proxy materials [are] only appropriate and consonant with Rule 14a-9 under the Securities Exchange Act of 1934 when made in good faith and on a reasonable basis and where accompanied by disclosure which facilitates shareholders understanding of the basis for and the limitations on the projected realizable values. Refer to Exchange Act Release No. 16833 (May 23, 1980). Please provide us with the basis for such estimate, including any assumptions, qualifications or limitations. In addition, please confirm that the next solicitation subject to becoming a publicly-filed communication will include the basis for and limitations on such estimate in accordance with the cited interpretive release, or advise. October 16, 2024 Page 2 We remind you that the filing persons are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please direct any questions to Perry Hindin at 202-551-3444. Sincerely, Division of Corporation Finance Office of Mergers & Acquisitions cc: Michael R. Neidell