<SEC-DOCUMENT>0001104659-24-080234-index.html : 20240716
<SEC-HEADER>0001104659-24-080234.hdr.sgml : 20240716
<ACCEPTANCE-DATETIME>20240716165115
ACCESSION NUMBER:		0001104659-24-080234
CONFORMED SUBMISSION TYPE:	S-1
PUBLIC DOCUMENT COUNT:		6
FILED AS OF DATE:		20240716
DATE AS OF CHANGE:		20240716

FILER:

	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:		S-1
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-280839
		FILM NUMBER:		241120188

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-1
<SEQUENCE>1
<FILENAME>tm2419253d1_s1.htm
<DESCRIPTION>FORM S-1
<TEXT>
Document 1 - file: tm2419253d1_s1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.(A)
<SEQUENCE>2
<FILENAME>tm2419253d1_ex-5a.htm
<DESCRIPTION>EXHIBIT 5(A)
<TEXT>
Document 2 - file: tm2419253d1_ex-5a.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.(A)
<SEQUENCE>3
<FILENAME>tm2419253d1_ex-23a.htm
<DESCRIPTION>EXHIBIT 23(A)
<TEXT>
Document 3 - file: tm2419253d1_ex-23a.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>tm2419253d1_ex107.htm
<DESCRIPTION>EX-FILING FEES
<TEXT>
Document 4 - file: tm2419253d1_ex107.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>tm2419253d1_s1img001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 5 - file: tm2419253d1_s1img001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>tm2419253d1_s1img002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 6 - file: tm2419253d1_s1img002.jpg

</DOCUMENT>
</SEC-DOCUMENT>