Attached files
Exhibit
23
CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The Board
of Directors
Comtech
Telecommunications Corp.:
We
consent to the incorporation by reference in the registration statements on Form
S-8 (Nos. 333-143548, 333-125625 and 333-51708) of Comtech Telecommunications
Corp. of our reports dated September 23, 2009, except as to Note 1, as to
which the date is November 13, 2009, relating to the consolidated balance sheets
of Comtech Telecommunications Corp. and subsidiaries as of July 31, 2009 and
2008, and the related consolidated statements of operations, stockholders’
equity and comprehensive income and cash flows, for each of the years in the
three-year period ended July 31, 2009, and the related financial statement
schedule, which report appears in this Current Report on Form 8-K of Comtech
Telecommunications Corp. dated November 13, 2009 and the effectiveness of
internal control over financial reporting as of July 31, 2009, which report
appears in the July 31, 2009 annual report on Form 10-K of Comtech
Telecommunications Corp. Our report on the Company’s consolidated financial
statements referred to above contains an explanatory paragraph relating to the
retroactive application of Financial Accounting Standards Board Staff Position
No. APB 14-1, “Accounting for Convertible Debt Instruments That May Be Settled
in Cash upon Conversion (Including Partial Cash Settlement),” which became
effective August 1, 2009.
Melville,
New York
November
13, 2009