United
States
Securities
and Exchange Commission
Washington,
D.C. 20549
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FORM
8-K
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Current
Report
Pursuant to Section 13 or
15(d) of
the
Securities
Exchange Act of 1934
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March
3, 2010
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0-7928
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Date
of Report
(Date
of earliest event reported)
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Commission
File Number
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 (Exact
name of registrant as specified in its
charter)
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Delaware
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11-2139466
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(State
or other jurisdiction of
incorporation
or organization)
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(I.R.S.
Employer Identification Number)
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68
South Service Road, Suite 230
Melville,
New York 11747
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(Address
of Principal Executive Offices) (Zip Code)
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(631)
962-7000
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(Registrant’s
telephone number, including area code)
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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
2.02 Results
of Operations and Financial Condition.
On March
3, 2010, Comtech Telecommunications Corp. (the “Company”) issued a press release
announcing its results of operations for its fiscal quarter ended January 31,
2010 and updating its revenue and EPS guidance for fiscal 2010.
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 in this Item 2.02 (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.
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Exhibit Number
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Description
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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: March 3, 2010 | |
| By: | /s/ Michael D. Porcelain |
| Name: Michael D. Porcelain | |
| Title: Senior Vice President and | |
| Chief Financial Officer |