COMTECH TELECOMMUNICATIONS CORP /DE/ : Results of Operations and Financial Condition, Regulation FD Disclosure, Financial Statements and Exhibits (form 8-K)

Item 2.02 Results of Operations and Financial Condition.

On October 4, 2021, Comtech Telecommunications Corp. (the “Company”) issued a
press release announcing its results of operations for its fourth quarter and
full year ended July 31, 2021.

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 7.01 Regulation FD Disclosure.

On October 4, 2021, the Company also announced that its Board of Directors (the
“Board”) approved the declaration of a quarterly cash dividend of $0.10 per
common share, payable on November 12, 2021 to stockholders of record at the
close of business on October 13, 2021.

Copies of the press releases issued by the Company concerning the foregoing are
furnished herewith as Exhibit 99.2 and are incorporated herein by reference. The
information in this Item 7.01 (including the exhibit hereto) relating to these
announcements 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.
Exhibit Number              Description
  99.1                        Press Release, dated     September 30    , 202    1    , reporting the
                            financial results of the Company for its fourth quarter and fiscal year
                            ended July 31, 202    1    , and providing comments and initial fiscal
                            202    2     financial targets (furnished and not filed herewith solely
                            pursuant to Item 2.02).
  99.2                        Press Release, dated     September 3    0    , 202    1    ,
                            announcing that the Company's Board declared a quarterly cash dividend
                            of $0.10 per common share (furnished and not filed herewith solely
                            pursuant to Item 7.01).
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                            Document)

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