Item 2.02 Results of Operations and Financial Condition.

On December 9, 2021, Comtech Telecommunications Corp. (the "Company") issued a press release announcing its results of operations for its first quarter ended October 31, 2021 and reconfirming its fiscal 2022 financial targets.

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 December 9, 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 February 18, 2022 to stockholders of record at the close of business on January 19, 2022.

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 December 09, 2021, reporting the financial
                            results of the Company for its fiscal quarter ended October 31, 2021,
                            and reconfirming fiscal 2022 financial targets (furnished and not filed
                            herewith solely pursuant to Item 2.02).
  99.2                        Press Release, dated December 09, 2021, 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).
104                         Cover Page Interactive Data File (embedded within the Inline XBRL
                            Document).

--------------------------------------------------------------------------------

© Edgar Online, source Glimpses