Item 8.01 Other Events.

On January 25, 2022, Comtech Telecommunications Corp. ("Comtech") announced that its Board of Directors unanimously rejected an unsolicited proposal received from Acacia Research Corporation to acquire Comtech.

A copy of the press release relating to this announcement is filed herewith as Exhibit 99.1 and is incorporated by reference.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.

Exhibit Number              Description
  99.1                        Press Release, dated January 25, 2022
104                         Cover Page Interactive Data File (embedded within the Inline XBRL
                            Document).

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