<SEC-DOCUMENT>0001062993-23-009145-index.html : 20230413
<SEC-HEADER>0001062993-23-009145.hdr.sgml : 20230413
<ACCEPTANCE-DATETIME>20230413163600
ACCESSION NUMBER:		0001062993-23-009145
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20230403
FILED AS OF DATE:		20230413
DATE AS OF CHANGE:		20230413

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Walther Donald E.
		CENTRAL INDEX KEY:			0001740119

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-07928
		FILM NUMBER:		23818794

	MAIL ADDRESS:	
		STREET 1:		500 108TH AVENUE NE, SUITE 1500
		CITY:			BELLEVUE
		STATE:			WA
		ZIP:			98004

	FORMER NAME:	
		FORMER CONFORMED NAME:	Walther Don E
		DATE OF NAME CHANGE:	20180509

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COMTECH TELECOMMUNICATIONS CORP /DE/
		CENTRAL INDEX KEY:			0000023197
		STANDARD INDUSTRIAL CLASSIFICATION:	RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663]
		IRS NUMBER:				112139466
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0731

	BUSINESS ADDRESS:	
		STREET 1:		68 SOUTH SERVICE ROAD
		STREET 2:		SUITE 230
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
		BUSINESS PHONE:		6319627164

	MAIL ADDRESS:	
		STREET 1:		68 SOUTH SERVICE ROAD
		STREET 2:		SUITE 230
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>form3.xml
<DESCRIPTION>INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES
<TEXT>
Document 1 - file: form3.html

Document 1 - RAW XML: form3.xml

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24.1
<SEQUENCE>2
<FILENAME>exhibit24-1.txt
<DESCRIPTION>DONALD WALTHER POA
<TEXT>
Document 2 - file: exhibit24-1.txt

</DOCUMENT>
</SEC-DOCUMENT>