United States
Securities and Exchange Commission
Washington, D.C. 20549

Current Report
pursuant to section 13 or 15(d) of the
Securities Exchange Act of 1934

July 21, 2008
Date of Report
(Date of earliest event reported)
Commission File Number

(Exact name of registrant as specified in its charter)

(State or other jurisdiction of
incorporation or organization)
(I.R.S. Employer Identification Number)


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:

[  ]  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

[  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

[  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

[  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))


Item 8.01      Other Events.

On July 21, 2008, Comtech Telecommunications Corp. (the “Registrant”) issued a press release announcing that it acquired the network backhaul assets and the NetPerformer and AccessGate product lines of Verso Technologies for approximately $3.9 million.  The acquired assets and product lines cater to enterprises and mobile carriers, and will be merged with Comtech EF Data’s subsidiary, Memotec, Inc.

Attached hereto and incorporated by reference herein as Exhibit 99.1 is a copy of such press release.

Item 9.01      Financial Statements and Exhibits.

(d) Exhibits.

The following exhibit is filed herewith:

Exhibit Number



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:  July 21, 2008   
By:      /s/ Michael D. Porcelain            
   Name:  Michael D. Porcelain
   Title:    Senior Vice President and
                Chief Financial Officer