COMTECH TELECOMMUNICATIONS CORP /DE/ 10-Q/A

Item 5. Other Information Securities Trading Plans of Directors and Officers During the three months ended January 31, 2024, none of our directors or officers adopted or terminated a Rule 10b5-1 trading plan or adopted or terminated a non-Rule 10b5-1 trading arrangement (as each term is defined in Item 408(a) of Regulation S-K). 63 Index Item 6. Exhibits Exhibit 3.1 - Comtech Telecommunications Corp. Second Amended and Restated Certificate of Designations Series A Convertible Preferred Stock, dated as of November 7, 2023 (incorporated by reference to Exhibit 3.1 to the Company’s Current Report on Form 8-K dated November 7, 2023) Exhibit 3.2 - Certificate of Designations designating the Series A-1 Convertible Preferred Stock (incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K dated December 14, 2023) Exhibit 3.3 - Form of Certificate of Elimination eliminating the Series A Convertible Preferred Stock (incorporated by reference to Exhibit 3.2 to the Company's Current Report on Form 8-K dated December 14, 2023) Exhibit 3.4 - Certificate of Designations designating the Series B Convertible Preferred Stock (incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K dated January 23, 2024) Exhibit 3.5 - Form of Certificate of Elimination eliminating the Series A-1 Convertible Preferred Stock (incorporated by reference to Exhibit 3.2 to the Company's Current Report on Form 8-K dated January 23, 2024) Exhibit 4.1 - Form of Warrant (incorporated by reference to Exhibit 99.1 to the Company's Current Report on Form 8-K dated January 23, 2024) Exhibit 10.1 - Third Amended and Restated Credit Agreement, dated as of November 7, 2023, 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 Company’s Quarterly Report on Form 10-Q dated December 7, 2023) Exhibit 10.2 - Exchange Agreement, dated as of December 13, 2023, by and among Comtech Telecommunications Corp. and the Investors named therein (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K dated December 14, 2023) Exhibit 10.3 - Form of Executive Employment Agreement (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K dated January 9, 2024) Exhibit 10.4 - Subscription and Exchange Agreement, dated as of January 22, 2024, by and among Comtech Telecommunications Corp. and the Investors named therein (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K dated January 23, 2024) Exhibit 10.5 - Form of Voting Agreement (incorporated by reference to Exhibit 99.2 to the Company's Current Report on Form 8-K dated January 23, 2024) Exhibit 10.6 - Registration Rights Agreement, dated as of January 22, 2024, by and among Comtech Telecommunications Corp. and the Investors named therein (incorporated by reference to Exhibit 99.3 to the Company's Current Report on Form 8-K dated January 23, 2024) 64 Index 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 January 31, 2024, 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) 65 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: March 22, 2024 By: /s/ John Ratigan (Date) John Ratigan Interim Chief Executive Officer (Principal Executive Officer) Date: March 22, 2024 By: /s/ Michael A. Bondi (Date) Michael A. Bondi Chief Financial Officer (Principal Financial and Accounting Officer) 66