UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
 
   
FORM 8-K
   
 
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
 
December 5, 2007   0-7928
 
Date of Report   Commission File Number
(Date of earliest event reported)    
 
 
(Exact name of registrant as specified in its charter)
 
Delaware   11-2139466
 
(State or other jurisdiction of   (I.R.S. Employer Identification Number)
incorporation or organization)    
 
68 South Service Road, Suite 230
Melville, New York 11747
(Address of Principal Executive Offices) (Zip Code)
 
(631) 962-7000
(Registrant’s telephone number, including area code)
 
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
   
o
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
 
o
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
 
o
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
 
o
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
   


Item 2.02  Results of Operations and Financial Condition.
   
 
On December 5, 2007, Comtech Telecommunications Corp. (the “Company”) issued a press release announcing its results of operations for its first quarter ended October 31, 2007.
   
 
A copy of the press release issued by the Company concerning the foregoing results is furnished herewith as Exhibit 99.1 and is incorporated herein by reference. The information contained in this report (including the exhibit hereto) relating to this announcement shall not be deemed filed under the Securities and Exchange Commission’s rules and regulations and shall not be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended.
   
Item 9.01 Financial Statements and Exhibits.
   
   (d) Exhibits.
   
  The following exhibit is filed herewith:
   
  Exhibit Number   Description
 
 
  99.1  

 


SIGNATURE
 
Pursuant to the requirements of the Securities Exchange Act of 1934, Comtech Telecommunications Corp. has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
 
  COMTECH TELECOMMUNICATIONS CORP.
   
Dated:    December 5, 2007  
   
  By:      /s/ Michael D. Porcelain
   
    Name:   Michael D. Porcelain
    Title:     Senior Vice President and
                  Chief Financial Officer