COMTECH TELECOMMUNICATIONS CORP /DE/ 10-Q

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds Not applicable. Item 4. Mine Safety Disclosures Not applicable. 52 Index Item 6. Exhibits 3 .1 - Amended and Restated Certificate of Designations, dated November 30, 2022. (incorporated by reference to Exhibit 3.1 to the Registrant’s Form 8-K, filed December 1 , 2022) 10.1 - Second Amended and Restated Credit Agreement, dated as of November 30, 2022, among Comtech Telecommunications Corp., the lenders party thereto and Citibank N.A., as administrative agent, issuing bank and swingline lender. (incorporated by reference to Exhibit 10.1 to the Registrant’s Form 8-K, filed December 2 , 2022) 10.2 - CEO Employment Agreement, dated September 12, 2022 (incorporated by reference to Exhibit 10.1 to the Registrant’s Form 8-K, filed September 13, 2022) 10.3 - Restricted Stock Unit Agreement with Ken Peterman Pursuant to the Comtech Telecommunications Corp. 2000 Stock Incentive Plan (incorporated by reference to Exhibit 10.2 to the Registrant’s Form 8-K, filed September 13, 2022) 10.4 - Long-Term Performance Share Award Agreement with Ken Peterman Pursuant to the Comtech Telecommunications Corp. 2000 Stock Incentive Plan (incorporated by reference to Exhibit 10.3 to the Registrant’s Form 8-K, filed September 13, 2022) 10.5 - Long-Term Performance Share Award (VWAP) Agreement with Ken Peterman Pursuant to the Comtech Telecommunications Corp. 2000 Stock Incentive Plan (incorporated by reference to Exhibit 10.4 to the Registrant’s Form 8-K, filed September 13, 2022) 10.6 - Separation Agreement with Michael Porcelain dated August 9, 2022 (incorporated by reference to Exhibit 10.1 to the Registrant’s Form 8-K, filed August 10, 2022) Exhibit 31.1 - Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 Exhibit 31.2 - Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 Exhibit 32.1 - Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 Exhibit 32.2 - Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 Exhibit 101.INS - The following financial statements from the Company's Quarterly Report on Form 10-Q for the quarter ended October 31, 2022, formatted in inline XBRL: (i) Condensed Consolidated Balance Sheets, (ii) Condensed Consolidated Statements of Operations, (iii) Condensed Consolidated Statements of Convertible Preferred Stock and Stockholders' Equity, (iv) Condensed Consolidated Statement of Cash Flows, and (v) Notes to Condensed Consolidated Financial Statements Exhibit 101.SCH - Inline XBRL Taxonomy Extension Schema Document Exhibit 101.CAL - Inline XBRL Taxonomy Extension Calculation Linkbase Document Exhibit 101.LAB - Inline XBRL Taxonomy Extension Labels Linkbase Document Exhibit 101.PRE - Inline XBRL Taxonomy Extension Presentation Linkbase Document Exhibit 101.DEF - Inline XBRL Taxonomy Extension Definition Linkbase Document Exhibit 104 - Cover Page Interactive Data File (embedded within the Inline XBRL document and contained in Exhibit 101) 53 Index SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. COMTECH TELECOMMUNICATIONS CORP. (Registrant) Date: December 8, 2022 By: /s/ Ken Peterman (Date) Ken Peterman Chairman of the Board President and Chief Executive Officer (Principal Executive Officer) Date: December 8, 2022 By: /s/ Michael A. Bondi (Date) Michael A. Bondi Chief Financial Officer (Principal Financial and Accounting Officer) 54