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                 June 10, 2021

       Cathy King
       Vice President, General Counsel & Corporate Secretary
       PAR Technology Corporation
       8383 Seneca Turnpike
       New Hartford, New York 13413

                                                        Re: PAR Technology
Corporation
                                                            Registration
Statement on Form S-3
                                                            Filed June 9, 2021
                                                            File No. 333-256941

       Dear Ms. King:

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

              Please refer to Rule 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 Alexandra Barone, Staff Attorney, at (202) 551-8816
or Jan Woo, Legal
       Branch Chief, at (202) 551-3453 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Boris Dolgonos