<SEC-DOCUMENT>0001104659-20-028001-index.html : 20200302
<SEC-HEADER>0001104659-20-028001.hdr.sgml : 20200302
<ACCEPTANCE-DATETIME>20200302171858
ACCESSION NUMBER:		0001104659-20-028001
CONFORMED SUBMISSION TYPE:	S-4
PUBLIC DOCUMENT COUNT:		6
FILED AS OF DATE:		20200302
DATE AS OF CHANGE:		20200302

FILER:

	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

	FILING VALUES:
		FORM TYPE:		S-4
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-236840
		FILM NUMBER:		20678325

	BUSINESS ADDRESS:	
		STREET 1:		68 SOUTH SERVICE ROAD
		STREET 2:		SUITE 230
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
		BUSINESS PHONE:		6319627000

	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>S-4
<SEQUENCE>1
<FILENAME>tm2010989-1_s4.htm
<DESCRIPTION>FORM S-4
<TEXT>
Document 1 - file: tm2010989-1_s4.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>2
<FILENAME>tm2010989d2_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
Document 2 - file: tm2010989d2_ex23-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>tm2010989d2_ex23-2.htm
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
Document 3 - file: tm2010989d2_ex23-2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>4
<FILENAME>tm2010989d2_ex99-2.htm
<DESCRIPTION>EXHIBIT 99.2
<TEXT>
Document 4 - file: tm2010989d2_ex99-2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>comtech_mblueklogo.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 5 - file: comtech_mblueklogo.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>lg_gilat-4clr.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 6 - file: lg_gilat-4clr.jpg

</DOCUMENT>
</SEC-DOCUMENT>