0000023197 1 2026-03-23 2026-03-23 0000023197 2 2026-03-23 2026-03-23 0000023197 3 2026-03-23 2026-03-23 0000023197 4 2026-03-23 2026-03-23 0000023197 5 2026-03-23 2026-03-23 0000023197 6 2026-03-23 2026-03-23 0000023197 7 2026-03-23 2026-03-23 0000023197 2026-03-23 2026-03-23 0000023197 1 2026-03-23 2026-03-23 0000023197 2 2026-03-23 2026-03-23 iso4217:USD pure 0000023197 COMTECH TELECOMMUNICATIONS CORP /DE/ S-3 S-3 EX-FILING FEES N/A false Equity Common Stock, $0.10 par value per share true false Equity Preferred Stock, $0.10 par value per share true false Other Debt Securities true false Other Warrants true false Other Purchase Contracts true false Other Units true false Unallocated (Universal) Shelf true 125000000 0.0001381 17262.5 125000000 17262.5 0 17262.5 0 <div style="margin-top:6pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:400;line-height:100%">(1) Represents securities that may be offered and sold from time to time, separately, together or as units, in one or more offerings by Comtech Telecommunications Corp.</span></div><div style="margin-top:6pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:400;line-height:100%">(2) This registration statement covers an indeterminate amount and number of securities of each identified class of securities up to a proposed maximum aggregate offering price of $125,000,000, which may be offered from time to time in unspecified numbers and at indeterminate prices, and as may be issued upon conversion, redemption, repurchase, exchange or exercise of any securities registered hereunder, including under any applicable anti-dilution provisions. Separate consideration may or may not be received for securities that are issuable on conversion, redemption, repurchase, exchange or exercise of other securities. Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended, this registration statement also covers an indeterminate number of securities that may become issuable as a result of stock splits, stock dividends or similar transactions relating to the securities registered hereunder.</span></div> <div style="margin-top:6pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:400;line-height:100%">(1) Represents securities that may be offered and sold from time to time, separately, together or as units, in one or more offerings by Comtech Telecommunications Corp.</span></div> <div style="margin-top:6pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:400;line-height:100%">(1) Represents securities that may be offered and sold from time to time, separately, together or as units, in one or more offerings by Comtech Telecommunications Corp.</span></div> <div style="margin-top:6pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:400;line-height:100%">(1) Represents securities that may be offered and sold from time to time, separately, together or as units, in one or more offerings by Comtech Telecommunications Corp.</span></div> <div style="margin-top:6pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:400;line-height:100%">(1) Represents securities that may be offered and sold from time to time, separately, together or as units, in one or more offerings by Comtech Telecommunications Corp.</span></div> <div style="margin-top:6pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:400;line-height:100%">(1) Represents securities that may be offered and sold from time to time, separately, together or as units, in one or more offerings by Comtech Telecommunications Corp.</span></div> <div style="margin-top:6pt;text-align:justify"><span style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:400;line-height:100%">(1) Represents securities that may be offered and sold from time to time, separately, together or as units, in one or more offerings by Comtech Telecommunications Corp.</span></div> (3) The registrant previously paid a registration fee of $48,480 in connection with the registration of an indeterminate number of common stock, preferred stock, debt securities, warrants, purchase contracts and units with an aggregate offering price not to exceed $400,000,000 previously registered on a registration statement on Form S-3 (Registration No. 333-228691) filed with the Securities and Exchange Commission on December 6, 2018 and declared effective on December 14, 2018 (the “Prior Registration Statement”). No securities were sold under the Prior Registration Statement, which has been terminated. Pursuant to Rule 457(p) under the Securities Act, the Registrant previously offset $18,540 of the total filing fee due under its Registration Statement on Form S-3 (File Number 333-266122), filed on July 13, 2022 (the “2022 Registration Statement”), against the unused registration fee paid in connection with the Prior Registration Statement. No securities were sold under the 2022 Registration Statement, which has been terminated. Pursuant to Rule 457(p) of the Securities Act, the registrant is offsetting $17,262.50 of the unused registration fee paid in connection with the Prior Registration Statement against the $17,262.50 registration fee due for this registration statement (resulting in a balance of $31,217.50 of unused registration fee paid in connection with the Prior Registration Statement). (3) The registrant previously paid a registration fee of $48,480 in connection with the registration of an indeterminate number of common stock, preferred stock, debt securities, warrants, purchase contracts and units with an aggregate offering price not to exceed $400,000,000 previously registered on a registration statement on Form S-3 (Registration No. 333-228691) filed with the Securities and Exchange Commission on December 6, 2018 and declared effective on December 14, 2018 (the “Prior Registration Statement”). No securities were sold under the Prior Registration Statement, which has been terminated. Pursuant to Rule 457(p) under the Securities Act, the Registrant previously offset $18,540 of the total filing fee due under its Registration Statement on Form S-3 (File Number 333-266122), filed on July 13, 2022 (the “2022 Registration Statement”), against the unused registration fee paid in connection with the Prior Registration Statement. No securities were sold under the 2022 Registration Statement, which has been terminated. Pursuant to Rule 457(p) of the Securities Act, the registrant is offsetting $17,262.50 of the unused registration fee paid in connection with the Prior Registration Statement against the $17,262.50 registration fee due for this registration statement (resulting in a balance of $31,217.50 of unused registration fee paid in connection with the Prior Registration Statement). (3) The registrant previously paid a registration fee of $48,480 in connection with the registration of an indeterminate number of common stock, preferred stock, debt securities, warrants, purchase contracts and units with an aggregate offering price not to exceed $400,000,000 previously registered on a registration statement on Form S-3 (Registration No. 333-228691) filed with the Securities and Exchange Commission on December 6, 2018 and declared effective on December 14, 2018 (the “Prior Registration Statement”). No securities were sold under the Prior Registration Statement, which has been terminated. Pursuant to Rule 457(p) under the Securities Act, the Registrant previously offset $18,540 of the total filing fee due under its Registration Statement on Form S-3 (File Number 333-266122), filed on July 13, 2022 (the “2022 Registration Statement”), against the unused registration fee paid in connection with the Prior Registration Statement. No securities were sold under the 2022 Registration Statement, which has been terminated. Pursuant to Rule 457(p) of the Securities Act, the registrant is offsetting $17,262.50 of the unused registration fee paid in connection with the Prior Registration Statement against the $17,262.50 registration fee due for this registration statement (resulting in a balance of $31,217.50 of unused registration fee paid in connection with the Prior Registration Statement). true Comtech Telecommunications Corp. true S-3 333-228691 2018-12-06 17262.5 Unallocated (Universal) Shelf 400000000 false Comtech Telecommunications Corp. true S-3 333-228691 2018-12-06 48480