COMTECH TELECOMMUNICATIONS CORP /DE/
AMENDMENT NO. 1 TO THE AMENDED AND RESTATED
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<TYPE>EX-10
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<DESCRIPTION>AMENDMENT NO. 1 TO THE AMENDED AND RESTATED
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:right;'><B><font SIZE=2>EXHIBIT 10</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>AMENDMENT NO. 1</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>TO THE AMENDED AND RESTATED</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>COMTECH TELECOMMUNICATIONS CORP.</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>2000 STOCK INCENTIVE PLAN</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:justify;'><B><font SIZE=2>WHEREAS,</font></B><font size=2> Comtech Telecommunications Corp. (the &#147;</font><u><font size=2>Company</font></u><font size=2>&#148;) maintains the Comtech Telecommunications Corp. 2000 Stock Incentive Plan Amended and Restated (Effective October 9, 2006) (the &#147;</font><u><font size=2>Plan</font></u><font size=2>&#148;);</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:justify;'><B><font SIZE=2>WHEREAS,</font></B><font size=2> pursuant to Article XV of the Plan, the Board of Directors of the Company (the &#147;</font><u><font size=2>Board</font></u><font size=2>&#148;) or the Committee (as defined in the Plan) may at any time, and from time to time, amend, in whole or in part, any of or all the provisions of the Plan; and</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:justify;'><B><font SIZE=2>WHEREAS,</font></B><font size=2> on November 9, 2007, the Board unanimously approved an amendment to the Plan to delete Section 3.2(j) of the Plan in its entirety, effective as of November 9, 2007;</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:justify;'><B><font SIZE=2>NOW, THEREFORE,</font></B><font size=2> pursuant to Article XV of the Plan, the Plan hereby is amended, effective on November 9, 2007, to delete Section 3.2(j) of the Plan in its entirety.</font></p>

<p style=' margin-bottom:12pt; margin-top:0pt; text-indent:0.5in;text-align:justify;'><B><font SIZE=2>IN WITNESS WHEREOF,</font></B><font size=2> the Company has caused this Amendment to be executed as of the 9th day of </font><b><font size=2>November</font></b><font size=2> 2007.</font></p>

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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><B><font SIZE=2>COMTECH TELECOMMUNICATIONS CORP.</font></B></p> </td> </tr>
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            <p style='margin-left:0pt;text-indent:.45pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>By: /s/ Patrick J. O&#146;Gara</font></p> </td> </tr>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Name: Patrick J. O&#146;Gara</font></p> </td> </tr>
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            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>Title: Secretary </font></p> </td> </tr></table>
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