0000023197 1 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 shares iso4217:USD pure 0000023197 COMTECH TELECOMMUNICATIONS CORP /DE/ S-8 S-8 EX-FILING FEES Equity false Common Stock, $0.10 par value per share true 2800000 3.59 10052000 0.00013810 1388.18 10052000 1388.18 1388.18 0 true Comtech Telecommunications Corp. true S-4 333-236840 2020-03-02 1388.18 Equity Common Stock, $0.10 par value per share 4854979 141759620.52 false Comtech Telecommunications Corp. true S-4 333-236840 2020-03-02 18400 <span style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:400;line-height:100%">Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of Common Stock that may become issuable as a result of stock splits, stock dividends, recapitalization or other similar transactions.</span><span style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:400;line-height:100%">Amount of Registration Fee, estimated based on $3.59, the average of the high and low prices of the shares of the Registrant’s Common Stock on The Nasdaq Global Select Market on March 17, 2026 (such date being within five business days of the date that this registration statement was first filed with the Securities and Exchange Commission, in accordance with Rule 457(c) and 457(h) of the Securities Act). </span><span style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:400;line-height:100%">Amount registered represents shares of the Registrant's Common Stock which shall become available for issuance under the Comtech Telecommunications Corp. 2023 Equity and Incentive Plan, as amended.</span> A filing fee of $18,400 was previously paid in connection with the Registrant’s March 2, 2020 filing of a registration statement on Form S-4 (File No. 333-236840) registering $141,759,620.52 in aggregate offering amount of the Registrant’s Common Stock (as amended, the “Prior Registration Statement”). The Prior Registration Statement was subsequently withdrawn on October 15, 2020 and no securities were sold thereunder. Pursuant to Rule 457(p) under the Securities Act, the Registrant previously offset $4,104.35 of the total filing fee due under its Registration Statement on Form S-3 (File Number 333-253827), filed on March 3, 2021, $518.76 of the total filing fee due under its Registration Statement on Form S-3 (File Number 333-266120), filed on July 13, 2022, $3,208.63 of the total filing fee due under its Registration Statement on Form S-8 (File Number 333-269266), filed on January 17, 2023, $2,072.50 of the total filing fee due under its Registration Statement on Form S-8 (File Number 333-276126), filed on December 18, 2023, $678.20 of the total filing fee due under its Registration Statement on Form S-1 (File Number 333-280839), filed on July 16, 2024, and $870.38 of the total filing fee due under its Registration Statement on Form S-8 (File Number 333-284414), filed on January 22, 2025, leaving a remaining balance of $6,947.18 available for future fee offsets by the Registrant. Accordingly, in accordance with Rule 457(p) of the Securities Act, such previously paid filing fee will offset the filing fee of $1,388.18 currently due pursuant to this registration statement. A filing fee of $18,400 was previously paid in connection with the Registrant’s March 2, 2020 filing of a registration statement on Form S-4 (File No. 333-236840) registering $141,759,620.52 in aggregate offering amount of the Registrant’s Common Stock (as amended, the “Prior Registration Statement”). The Prior Registration Statement was subsequently withdrawn on October 15, 2020 and no securities were sold thereunder. Pursuant to Rule 457(p) under the Securities Act, the Registrant previously offset $4,104.35 of the total filing fee due under its Registration Statement on Form S-3 (File Number 333-253827), filed on March 3, 2021, $518.76 of the total filing fee due under its Registration Statement on Form S-3 (File Number 333-266120), filed on July 13, 2022, $3,208.63 of the total filing fee due under its Registration Statement on Form S-8 (File Number 333-269266), filed on January 17, 2023, $2,072.50 of the total filing fee due under its Registration Statement on Form S-8 (File Number 333-276126), filed on December 18, 2023, $678.20 of the total filing fee due under its Registration Statement on Form S-1 (File Number 333-280839), filed on July 16, 2024, and $870.38 of the total filing fee due under its Registration Statement on Form S-8 (File Number 333-284414), filed on January 22, 2025, leaving a remaining balance of $6,947.18 available for future fee offsets by the Registrant. Accordingly, in accordance with Rule 457(p) of the Securities Act, such previously paid filing fee will offset the filing fee of $1,388.18 currently due pursuant to this registration statement.