This excerpt taken from the CMTL 10-K filed Sep 17, 2008.
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. 33-66278, 33-83584, 333-143548, 333-125625, 333-68967 and 333-51708) of Comtech Telecommunications Corp. of our reports dated September 17, 2008, relating to the consolidated balance sheets of Comtech Telecommunications Corp. and subsidiaries as of July 31, 2008 and 2007, 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, 2008, and the related financial statement schedule, and the effectiveness of internal control over financial reporting as of July 31, 2008, which reports appear in the July 31, 2008 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 related to the Company’s adoption of Statement of Financial Accounting Standards No. 123(R), “Share-Based Payment”, effective August 1, 2005.
Melville, New York
September 17, 2008