Item 7.01 Regulation FD Disclosure.




This Current Report on Form 8-K is being filed by Giga-tronics Incorporated (the
"Company") to include the unaudited condensed consolidated financial statements
of Gresham Worldwide, Inc. ("Gresham") as of and for the three and six months
ended June 30, 2022 and 2021 in connection with the Company's acquisition of
100% of the issued and outstanding capital stock of Gresham pursuant to the
Share Exchange Agreement dated December 27, 2021 (the "Transaction"), as
previously disclosed in the Company's Current Report on Form 8-K filed on
September 14, 2022 disclosing the Transaction.

Item 9.01 Financial Statements and Exhibits.




(d) Exhibits.

Exhibit
  No.                         Description                      Form       Date       Number        Filed

99.1          Unaudited Condensed Consolidated Financial                                            Filed
            Statements of Gresham Worldwide, Inc. as of and
            for the three and six months ended June 30,
            2022 and 2021

104 Cover Page Interactive Data File (embedded within the Inline XBRL document)

* Certain schedules and other attachments have been omitted. The Company

undertakes to furnish the omitted schedules and attachments to the Securities

and Exchange Commission upon request.

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