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
           
                   
                   
     
SIGNATURE
     
                   
                   
 
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