United
States
Securities
and Exchange Commission
Washington,
D.C. 20549
FORM
8-K/A
Current
Report
Pursuant
to Section 13 or 15(d) of the
Securities
Exchange Act of 1934
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September
17, 2008 (August 1, 2008)
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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))
Amendment No.
1
This
Form 8-K/A is filed as an amendment ("Amendment No. 1") to the Current Report on
Form 8-K filed by Comtech Telecommunications Corp. ("Comtech") under Items 2.01
and 9.01 on August 1, 2008. Amendment No. 1 is being filed to include
the pro forma condensed combined financial information required under Item
9.01(b).
Section
9 – Financial Statements and Exhibits
Item
9.01 Financial Statements and Exhibits.
(b)
Pro Forma Financial Information
The
following pro forma condensed combined financial statements of Comtech are filed
herewith as Exhibit 99.2:
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·
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Unaudited
pro forma condensed combined balance sheet of Comtech as of April 30,
2008;
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·
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Unaudited
pro forma condensed combined statement of operations of Comtech for the
nine months ended April 30, 2008;
and
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·
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Unaudited
pro forma condensed combined statement of operations of Comtech for the
fiscal year ended July 31, 2007.
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(d)
Exhibits.
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Exhibit
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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.
Dated: September
17, 2008
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COMTECH
TELECOMMUNICATIONS CORP.
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By:
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/s/
Michael D. Porcelain
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Name:
Michael D. Porcelain
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Title:
Senior Vice President and
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Chief Financial Officer
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EXHIBIT
INDEX
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Exhibit
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Description
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