February 13, 2020

Savneet Singh
Chief Executive Officer
PAR Technology Corporation
PAR Technology Park
8383 Seneca Turnpike
New Hartford, New York 13413

       Re: PAR Technology Corporation
           Registration Statement on Form S-3
           Filed February 11, 2020
           File No. 333-236361

Dear Mr. Singh:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Jan Woo, Legal Branch Chief, at (202) 551-3453 with any
questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Technology
cc:    Glenn Pollner