Quarterly Report — Form 10-Q — Sect. 13 / 15(d) – SEA’34 Filing Table of Contents
Document/ExhibitDescriptionPagesSize
1: 10-Q Current Report HTML 560K
2: EX-31.1 Rule 13A-14(A)/15D-14(A) Certification HTML 28K
3: EX-31.2 Rule 13A-14(A)/15D-14(A) Certification HTML 28K
4: EX-32.1 Section 1350 Certification HTML 22K
5: EX-32.2 Section 1350 Certification HTML 22K
51: XML IDEA XML File -- Definitions and References XML 207K
61: XML IDEA XML File -- Filing Summary XML 144K
58: XML.R1 Document and Entity Information XML 136K
59: XML.R2 Condensed Consolidated Balance Sheets XML 383K
33: XML.R3 Condensed Consolidated Balance Sheets XML 112K
(Parenthetical)
39: XML.R4 Condensed Consolidated Statements of Operations XML 255K
49: XML.R5 Condensed Consolidated Statements of Stockholders' XML 626K
Equity and Comprehensive Income
48: XML.R6 Condensed Consolidated Statements of Cash Flows XML 500K
67: XML.R7 General XML 47K
21: XML.R8 Adoption of Accounting Standards Updates XML 49K
47: XML.R9 Reclassifications XML 44K
18: XML.R10 Stock-Based Compensation XML 94K
17: XML.R11 Fair Value Measurements and Financial Instruments XML 50K
32: XML.R12 Earnings Per Share XML 73K
54: XML.R13 Accounts Receivable XML 57K
34: XML.R14 Inventories XML 57K
36: XML.R15 Accrued Expenses and Other Current Liabilities XML 69K
44: XML.R16 Cost Reduction Actions XML 64K
70: XML.R17 Credit Facility XML 56K
30: XML.R18 3% Convertible Senior Notes XML 48K
12: XML.R19 Income Taxes XML 48K
38: XML.R20 Stock Option Plan and Employee Stock Purchase Plan XML 76K
53: XML.R21 Customer and Geographic Information XML 59K
24: XML.R22 Segment Information XML 102K
50: XML.R23 Goodwill XML 62K
37: XML.R24 Intangible Assets XML 87K
66: XML.R25 Stockholders' Equity XML 47K
56: XML.R26 Legal Proceedings and Other Matters XML 54K
40: XML.R27 Stock-Based Compensation (Tables) XML 96K
45: XML.R28 Earnings Per Share (Tables) XML 69K
16: XML.R29 Accounts Receivable (Tables) XML 55K
19: XML.R30 Inventories (Tables) XML 52K
25: XML.R31 Accrued Expenses and Other Current Liabilities XML 73K
(Tables)
31: XML.R32 Cost Reduction Actions (Tables) XML 55K
43: XML.R33 Stock Option Plan and Employee Stock Purchase Plan XML 69K
(Tables)
55: XML.R34 Customer and Geographic Information (Tables) XML 57K
14: XML.R35 Segment Information (Tables) XML 107K
22: XML.R36 Goodwill (Tables) XML 59K
60: XML.R37 Intangible Assets (Tables) XML 92K
65: XML.R38 Stock-Based Compensation (Details) XML 450K
41: XML.R39 Fair Value Measurements and Financial Instruments XML 51K
(Details)
68: XML.R40 Earnings Per Share (Details) XML 126K
23: XML.R41 Accounts Receivable (Details) XML 192K
69: XML.R42 Inventories (Details) XML 136K
27: XML.R43 Accrued Expenses and Other Current Liabilities XML 145K
(Details)
13: XML.R44 Accrued Expenses and Other Current Liabilities XML 104K
(Product Warranty Rollforward) (Details)
26: XML.R45 Cost Reduction Actions (Details) XML 351K
52: XML.R46 Credit Facility (Details) XML 243K
64: XML.R47 3% Convertible Senior Notes (Details) XML 149K
35: XML.R48 Income Taxes (Details) XML 84K
28: XML.R49 Stock Option Plan and Employee Stock Purchase Plan XML 490K
(Details)
42: XML.R50 Customer and Geographic Information (Details) XML 195K
15: XML.R51 Segment Information (Details) XML 703K
46: XML.R52 Goodwill (Details) XML 228K
29: XML.R53 Intangible Assets (Details) XML 492K
20: XML.R54 Stockholders' Equity (Details) XML 93K
63: XML.R55 Legal Proceedings and Other Matters (Details) XML 43K
62: EXCEL IDEA Workbook of Financial Reports (.xls) XLS 774K
6: EX-101.INS XBRL Instance -- cmtl-20101031 XML 1.08M
8: EX-101.CAL XBRL Calculations -- cmtl-20101031_cal XML 148K
11: EX-101.DEF XBRL Definitions -- cmtl-20101031_def XML 251K
9: EX-101.LAB XBRL Labels -- cmtl-20101031_lab XML 1.13M
10: EX-101.PRE XBRL Presentations -- cmtl-20101031_pre XML 636K
7: EX-101.SCH XBRL Schema -- cmtl-20101031 XSD 190K
57: ZIP XBRL Zipped Folder -- 0000023197-10-000064-xbrl Zip 120K
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In connection with the Quarterly Report of Comtech Telecommunications Corp. (the “Company”) on Form 10-Q for the period ended October 31, 2010 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Michael D. Porcelain, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:
1. The Report fully complies with requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.