May 3, 2021
Anne Nguyen Parker
Chief
Office of Manufacturing
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549-3561
| Re: | Aviat Networks, Inc. |
Registration Statement on Form S-3
Filed April 13, 2021
File No. 333-255206
Ladies and Gentlemen:
On behalf of Aviat Networks, Inc., and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated to 5:00 P.M., Washington, D.C. time, on May 5, 2021, or as soon as practicable thereafter.
Thank you for your assistance in this matter.
Securities and Exchange Commission
May 3, 2021
Page 2
| Very truly yours, | ||
| AVIAT NETWORKS, INC. | ||
| By: | /s/ Eric Chang | |
| Name: | Eric Chang | |
| Title: | Senior Vice President, Chief Financial Officer | |
Enclosures
| cc: | Paul Tobias, Vinson & Elkins L.L.P. |
Katherine Frank, Vinson & Elkins L.L.P.