Sec Form 4 Filing - WINDUS J PRESTON JR @ COMTECH TELECOMMUNICATIONS CORP /DE/ - 2004-12-28

FORM 4 Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940

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1. Name and Address of Reporting Person WINDUS J PRESTON JR 2. Issuer Name and Ticker or Trading Symbol COMTECH TELECOMMUNICATIONS CORP /DE/ [ CMTL] 5. Relationship of Reporting Person(s) to Issuer (Check all applicable) _____ Director _____ 10% Owner X __ Officer (give title below) _____ Other (specify below) Sr. Vice President (Last) (First) (Middle) 105 BAYLIS ROAD 3. Date of Earliest Transaction (MM/DD/YY) 12/28/2004 (Street) MELVILLE, NY11747 4. If Amendment, Date Original Filed (MM/DD/YY) 6. Individual or Joint/Group Filing (Check Applicable Line) __ X __ Form filed by One Reporting Person _____ Form filed by More than One Reporting Person (City) (State) (Zip)

Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned 1.Title of Security (Instr. 3) 2. Transaction Date (MM/DD/YY) 2A. Deemed Execution Date, if any (MM/DD/YY) 3. Transaction Code (Instr. 8) 4. Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5) 5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4) 6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4) 7. Nature of Indirect Beneficial Ownership (Instr. 4) Code V Amount (A) or (D) Price Common Stock par value $.10 per share 12/28/2004 M 4,500 A $ 5 78,250 D Common Stock par value $.10 per share 12/28/2004 M 12,000 A $ 10 90,250 D Common Stock par value $.10 per share 12/28/2004 M 10,545 A $ 7.59 100,795 D Common Stock par value $.10 per share 12/28/2004 M 206 A $ 9.5 101,001 D

Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned ( e.g. , puts, calls, warrants, options, convertible securities) 1. Title of Derivative Security (Instr. 3) 2. Conversion or Exercise Price of Derivative Security 3. Transaction Date (MM/DD/YY) 3A. Deemed Execution Date, if any (MM/DD/YY) 4. Transaction Code (Instr. 8) 5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4, and 5) 6. Date Exercisable and Expiration Date (MM/DD/YY) 7. Title and Amount of Underlying Securities (Instr. 3 and 4) 8. Price of Derivative Security (Instr. 5) 9. Number of Derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4) 10. Ownership Form of Derivative Security: Direct (D) or Indirect (I) (Instr. 4) 11. Nature of Indirect Beneficial Ownership (Instr. 4) Code V (A) (D) Date Exercisable Expiration Date Title Amount or Number of Shares Stock Option Right to Buy ( 1 ) $ 5 12/28/2004 M 4,500 06/29/2000 06/29/2009 Common Stock par value $.10 per share 4,500 $ 5 181,000 D Stock Option Right to Buy ( 1 ) $ 10 12/28/2004 M 12,000 10/19/2001 10/19/2010 Common Stock par value $.10 per share 12,000 $ 10 169,000 D Stock Option Right to Buy ( 1 ) $ 7.59 12/28/2004 M 10,545 12/12/2001 12/12/2010 Common Stock par value $.10 10,545 $ 7.59 158,455 D Stock Option Right to Buy ( 1 ) $ 9.5 12/28/2004 M 206 08/07/2002 08/07/2011 Common Stock par value $.10 per share 206 $ 9.5 158,249 D

Reporting Owners Reporting Owner Name / Address Relationships Director 10% Owner Officer Other WINDUS J PRESTON JR 105 BAYLIS ROAD MELVILLE, NY11747 Sr. Vice President Signatures J. Preston Windus 12/29/2004 Signature of Reporting Person Date

Explanation of Responses:

( 1 )Exercise of previously granted stock option

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.

* If the form is filed by more than one reporting person, see Instruction 4(b)(v).

** Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).

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