8-K

United States

Securities and Exchange Commission

Washington, D.C. 20549

FORM 8-K

Current Report

Pursuant to Section 13 or 15(d) of the

Securities Exchange Act of 1934

July 21, 2010	0-7928
Date of Report (Date of earliest event reported)	Commission File Number

(Exact name of registrant as specified in its charter)

Delaware	11-2139466
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification Number)

68 South Service Road, Suite 230

Melville, New York  11747

  (Address of Principal Executive Offices) (Zip Code)

(631) 962-7000

(Registrant’s telephone number, including area code)

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))

Item 8.01              Other Events.

On July 21, 2010, Comtech Telecommunications Corp. (the “Company”) issued a press release announcing that it has been advised by the U.S. Army Contracting Command-CECOM Contracting Center that it was not selected as the program manager and vendor for the Force XXI Battle Command Brigade and Below, Blue Force Tracking 2 (FBCB2-BFT-2) program.

The foregoing description of the press release is qualified in its entirety to the press release, a copy of which is attached hereto and incorporated by reference herein as Exhibit 99.1.

Item 9.01              Financial Statements and Exhibits.

(d) Exhibits.

The following exhibits are filed herewith:

Exhibit Number	Description
99.1	Press Release, dated July 21, 2010, announcing that the Company has received an Unsuccessful Offeror Letter for the Blue Force Tracking-2 Program.
99.2	Unsuccessful Offeror Letter from the Department of the U.S. Army Contracting Command-CECOM Contracting Center, dated July 20, 2010.

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.

 COMTECH TELECOMMUNICATIONS CORP.

Dated:  July 21, 2010
By:	/s/ Michael D. Porcelain
	Name:  Michael D. Porcelain
	Title:    Senior Vice President and
	Chief Financial Officer

EX-99.1

Exhibit 99.1

COMTECH TELECOMMUNICATIONS CORP. RECEIVES UNSUCCESSFUL OFFEROR

LETTER FOR BLUE FORCE TRACKING-2 PROGRAM

Melville, NY, July 21, 2010 – Comtech Telecommunications Corp. (Nasdaq:CMTL) announced today that its Maryland-based subsidiary, Comtech Mobile Datacom Corporation, has been advised by the U.S. Army Contracting Command-CECOM Contracting Center that it was not selected as the program manager and vendor for the Force XXI Battle Command Brigade and Below, Blue Force Tracking 2 (FBCB2-BFT-2) program.

The Contracting Center also advised Comtech that an award was made to a third-party vendor based on a total evaluated price of $249.9 million which is approximately 50% lower than the total evaluated price of Comtech’s BFT-2 proposal. This $249.9 million award implies that the BFT-2 program will spend an average of approximately $41.7 million per year on BFT-2 services and hardware based on a six-year anticipated roll-out.

Fred Kornberg, President and Chief Executive Officer of Comtech Telecommunications Corp., said, "Given our proven performance during a war-time environment, the performance capability of our BFT-HC transceiver and our belief that Comtech offers a lower overall program risk to the U.S Army as well as other factors, we anticipate protesting the award given to the third party.”

Comtech’s current BFT-1 contract of $384.0 million enables the U.S. Army to place orders through December 2011. Total orders received to date against the BFT-1 contract are $262.7 million. Comtech’s existing BFT-1 program is expected to generate approximately $50.0 million of revenue in fiscal 2010 of which approximately $30.0 million relates to satellite network bandwidth and network operational services. Assuming the BFT-2 contract award is not overturned, Comtech anticipates that BFT-1 satellite network bandwidth and network operational services will approximate $30.0 million in annual revenue for fiscal 2011 and will decline thereafter through fiscal 2015. The ultimate amount of BFT-1 revenue in any future fiscal year will likely depend on the speed of the transition to the BFT-2 network and future U.S. Army operat ional needs. In addition, the Company expects to continue to perform and generate revenue under its current MTS contract as well as participate in the solicitation process for the next-generation MTS contract.

Comtech Mobile Datacom Corporation, a Germantown, Maryland-based company, is engaged in the provision of satellite-based packet data communication systems and location and messaging services through the use of advanced communication and network technology. To learn more about Comtech Mobile Datacom, please visit the company's website at www.comtechmobile.com.

Comtech Telecommunications Corp. designs, develops, produces and markets innovative products, systems and services for advanced communications solutions. The Company believes many of its solutions play a vital role in providing or enhancing communication capabilities when terrestrial communications infrastructure is unavailable, inefficient or too expensive. The Company conducts business through three complementary segments: telecommunications transmission, mobile data communications and RF microwave amplifiers. The Company sells products to a diverse customer base in the global commercial and government communications markets. The Company believes it is a market leader in the market segments that it serves.

Certain information in this press release contains statements that are forward-looking in nature and involve certain significant risks and uncertainties. Actual results could differ materially from such forward-looking information. The Company's Securities and Exchange Commission filings identify many such risks and uncertainties. Any forward-looking information in this press release is qualified in its entirety by the risks and uncertainties described in such Securities and Exchange Commission filings.

PCMTL

Media Contacts:

Michael D. Porcelain, Senior Vice President and Chief Financial Officer

Jerome Kapelus, Senior Vice President, Strategy and Business Development

(631) 962-7000

Info@comtechtel.com

# # # #

EX-99.2

Exhibit 99.2

  DEPARTMENT OF THE ARMY HEADQUARTERS, U.S. ARMY CONTRACTING COMMAND-CECOM CONTRACTING CENTER ABERDEEN PROVING GROUND, MARYLAND 21010-5401   REPLY TO ATTENTION OF

20July 2010

CCCE-CB-TE

SUBJECT: Unsuccessful Offeror Letter, Project Manager Force XXI Battle Command

Brigade and Below (PM FBCB2), Blue Force Tracking 2 (BFT-2), Solicitation No.

W15P7T-09-R-S852.

Mr. Richard Leach

Program Manager-BFT Systems

Comtech, Mobile Datacom Corporation

20430 Century Blvd

Germantown, MD 20874

Dear Mr. Leach,

Reference your proposal submitted in response to Solicitation W15P7T-09-R-S852 for the Project Manager Force XXI Battle Command Brigade and Below (PM FBCB2), Blue Force Tracking 2 (BFT-2).

Solicitation W15P7T-09-R-S852 was posted to the CECOM Contracting Center Interactive Opportunities Page (IBOP) website on 18 December 2009. Two (2) proposals were received in response to the Solicitation. Award has been made to ViaSat Inc., 6155 El Camino Real, Carlsbad, CA 92009 in the amount of $249,861,740.

The contract awarded under this Solicitation was based upon the best overall proposal determined to provide the best value to the Government in accordance with the award process set forth in the Solicitation. The Government's Final Evaluation of your proposal has resulted in the following ratings and total evaluated price. The ratings and total evaluated price of the successful Offeror, ViaSat, Inc., are also provided for your information:

	Comtech Mobile	ViaSat Inc.
TECHNICAL FACTOR	Good	Good
SYSTEM DESIGN/INTEGRATION SUBFACTOR	Good	Good
NETWORK OPERATIONS SUBFACTOR	Good	Good
SUPPORTABILITY SUBFACTOR	Acceptable	Acceptable
PERFORMANCE RISK FACTOR	Low	Low
SMALL BUSINESS PARTICIPATION PLAN FACTOR	Outstanding	Outstanding
PRICE FACTOR (Total Evaluated Price)	$500,105,974	$249,861,740

Pursuant to Federal Acquisition Regulation (FAR) 15.506, Post-award Debriefing of Offerors, you are afforded the opportunity to request a debriefing regarding the evaluation of your proposal. Should you decide to make such a request, it shall be submitted in writing to the undersigned Contracting Officer, and received by the agency, within three (3) days after the date on which you have received this notification. Therein, please specify the names and positions of the representatives of your company and team who will attend said debriefing, as well as written questions planned for this session.

The Government thanks you for your interest in the Project Manager Force XXI Battle Command Brigade and Below (PM FBCB2), Blue Force Tracking 2 (BFT-2) and looks forward to your continued participation on future acquisition programs. Should you have any other questions concerning this acquisition, kindly contact the undersigned at 410-417-0980.

Sincerely,

/s/ Shannon McBride

Shannon McBride

Contracting Officer