On December 6, 2012, Comtech Telecommunications Corp. (the "Company") issued a press release announcing its results of operations for its first quarter ended October 31, 2012 and updated its fiscal 2013 financial guidance.

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.

On December 6, 2012, the Company also announced that its Board of Directors (the "Board") approved the declaration of a quarterly cash dividend of $0.275 per common share, payable on December 27, 2012 to stockholders of record at the close of business on December 17, 2012, and authorized a new $50.0 million stock repurchase program.

A copy of the press release issued by the Company concerning the foregoing is furnished herewith as Exhibit 99.2 and is incorporated herein by reference. The information in this Item 7.01 (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.

(d) Exhibits.

Exhibit Number Description
  99.1           Press Release, dated December 6, 2012, reporting the financial
               results of the Company for its first quarter ended October 31,
               2012 and updating its fiscal 2013 financial guidance (furnished
               and not filed herewith solely pursuant to Item 2.02).

  99.2           Press Release, dated December 6, 2012, announcing that the
               Company's Board declared a quarterly cash dividend of $0.275 per
               common share and authorized a new $50.0 million stock repurchase
               program (furnished and not filed herewith solely pursuant to Item
               7.01).