UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

SCHEDULE 13G/A

Under the Securities Exchange Act of 1934

(Amendment No.2)*

Comtech Telecommunications Corp.

(Name of Issuer)

Common Stock

(Title of Class of Securities)

205826209

(CUSIP Number)

12/31/2017

(Date of Event Which Requires Filing of this Statement)

Check the appropriate box to designate the rule pursuant to which this Schedule is

filed:

T

Rule 13d-1(b)

£

Rule 13d-1(c)

£

Rule 13d-1(d)

 

 

 

*     The remainder of this cover page shall be filled out for a reporting person's initial filing on this form

       with respect to the subject class of securities, and for any subsequent amendment containing

       information which would alter the disclosures provided in a prior cover page.

      The information required in the remainder of this cover page shall not be deemed to be ''filed'' for the

      purpose of Section 18 of the Securities Exchange Act of 1934 (''Act'') or otherwise subject to the

      liabilities of that section of the Act but shall be subject to all other provisions of the Act (however,

      see the Notes.)

CUSIP No. 205826209

13G

Page 2 of 6 Pages

1. 

NAME OF REPORTING PERSON
I.R.S. INDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)

Huber Capital Management, LLC
20-8441410

 

2. 

CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*

(a)

£

(b)

£

3. 

SEC USE ONLY

 

 

4. 

CITIZENSHIP OR PLACE OF ORGANIZATION

Delaware, U.S.A.

NUMBER OF
SHARES
BENEFICIALLY
OWNED BY
EACH
REPORTING
PERSON
WITH

5.

 SOLE VOTING POWER

1,103,351

6.

 SHARED VOTING POWER

0

7.

 SOLE DISPOSITIVE POWER

2,465,338

8.

 SHARED DISPOSITIVE POWER

0

9. 

AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTINGPERSON

PERSON

2,465,338

10. 

CHECK BOX IF THE AGGREGRATE AMOUNT IN ROW (9) EXCLUDES
CERTAIN SHARES*

 

£

11. 

PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)
10.44% (see reponse to Item 4)

12. 

TYPE OF REPORTING PERSON* (see instructions)
IA

*SEE INSTRUCTIONS BEFORE FILLING OUT

Page 3 of 6 Pages

Item 1(a).

Name of Issuer:

Comtech Telecommunications Corp.

Item 1(b).

Address of Issuer's Principal Executive Offices:

68 South Service Road

Suite 230

Melville, NY  11747

Item 2(a).

Name of Persons Filing:

Item 2(b).

Address of Principal Business Office, or if None, Residence:

Item 2(c).

Citizenship

Huber Capital Management, LLC

2321 Rosecrans Ave, Suite 3245

El Segundo, CA  90245

(Delaware)

Item 2(d).

Title of Class of Securities:

Common Stock

Item 2(e).

CUSIP Number:

205826209

Page 4 of 6 Pages

Item 3.

If This Statement Is Filed Pursuant to §§ 240.13d-1(b), or 240.13d-2(b) or (c),

Check Whether the Person Filing is a:

(a)

£

Broker or dealer registered under Section 15 of the Exchange

Act (15 U.S.C 78o).

(b)

£

Bank as defined in Section 3(a)(6) of the Act (15 U.S.C. 78c).

(c)

£

Insurance company as defined in Section 3(a)(19) of the

Exchange Act (15 U.S.C. 78c).

(d)

£

Investment company registered under Section 8 of the

Investment Company Act of 1940 (15 U.S.C. 80a-8).

(e)

T

An investment adviser in accordance with §240.13d-

1(b)(1)(ii)(E).

(f)

£

An employee benefit plan or endowment fund in accordance

with §240.13d-1(b)(1)(ii)(F).

(g)

£

A parent holding company or control person in accordance

with §240.13d-1(b)(1)(ii)(G).

(h)

£

A savings association as defined in Section 3(b) of the Federal

Deposit Insurance Act (12 U.S.C. 1813);

(i)

£

A church plan that is excluded from the definition of an

investment company under Section 3(c)(14) of the Investment

Company Act of 1940 (15 U.S.C. 80a-3);

(j)

£

A non-U.S. institution in accordance with §240.13d-1(b)(1)(ii)(J).

(k)

£

Group, in accordance with §240.13d-1(b)(1)(ii)(K).

If filing as a non-U.S. institution in accordance with §240.13d-1(b)(1)(ii)(J), please

specify the type of institution:____________________________.

Item 4.   Ownership

Provide the following information regarding the aggregate number and percentage

of the class of securities of the issuer identified in Item 1.

(a)

Amount beneficially owned:

2,465,338

(b)

Percent of class:

10.44%

(c)

Number of shares as to which such person has:

(i)    Sole power to vote or to direct the vote:

1,103,351

(ii)   Shared power to vote or to direct the vote:

0

(iii)  Sole power to dispose or to direct the disposition of:

2,465,338

(iv)  Shared power to dispose or to direct the disposition of:

 none

Page 5 of 6 Pages

Item 5.

Ownership of Five Percent or Less of a Class

If this statement is being filed to report the fact that as of the date hereof the

reporting person has ceased to be the beneficial owner of more than five percent

of the class of securities, check the following

£

Item 6.

Ownership of More than Five Percent on Behalf of Another Person.

If any other person is known to have the right to receive or the power to direct

the receipt of dividends from, or the proceeds from the sale of, such

securities, a statement to that effect should be included in response to this

item and, if such interest relates to more than five percent of the class, such

person should be identified.  A listing of the shareholders of an investment

company registered under the Investment Company Act of 1940 or the

beneficiaries of employee benefit plan, pension fund or endowment fund is not

required.

Not applicable.

Item 7.

Identification and Classification of the Subsidiary Which Acquired the Security

Being Reported on by the Parent Holding Company.

Not applicable.

Item 8.

Identification and Classification of Members of the Group.

Not applicable.

Item 9.

Notice of Dissolution of Group.

Not applicable.

Item 10.

Certification.

By signing below I certify that, to the best of my knowledge and belief, the

securities referred to above were acquired and are held in the ordinary course of

business and were not acquired and are not held for the purpose of or with the

effect of changing or influencing the control of the issuer of the securities and

were not acquired and are not held in connection with or as a participant in any

transaction having that purpose or effect.

Page 6 of 6 Pages

After reasonable inquiry and to the best of my knowledge and belief, I certify that

the information set forth in this statement is true, complete and correct.

Dated this 13th day of February, 2018

Huber Capital Management, LLC

By: /s/ Gary Thomas

      Gary Thomas

      Principal, COO/CCO