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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000708821-06-000011.txt : 20061204
<SEC-HEADER>0000708821-06-000011.hdr.sgml : 20061204
<ACCEPTANCE-DATETIME>20060428110431
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000708821-06-000011
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060428

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PAR TECHNOLOGY CORP
		CENTRAL INDEX KEY:			0000708821
		STANDARD INDUSTRIAL CLASSIFICATION:	CALCULATING & ACCOUNTING MACHINES (NO ELECTRONIC COMPUTERS) [3578]
		IRS NUMBER:				161434688
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		PAR TECHNOLOGY PARK
		STREET 2:		8383 SENECA TURNPIKE
		CITY:			NEW HARTFORD
		STATE:			NY
		ZIP:			13413
		BUSINESS PHONE:		3157380600
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

April 28, 2006


RE:  PAR  Technology  Corporation
     Form 10-K for Fiscal Year Ended  December 31, 2005
     File No. 001-09720


Dear Mr. Jason Niethamer:

We are in receipt of your  comment  letter  dated April 24th,  2006 and we would
respectfully  like to request an  extension  of time to respond by May 26, 2006.
The additional  time needed is due to the May 10th,  2006 filing deadline of our
quarterly report, Form 10-Q, and for our independent accounting firm to complete
their review process of our response.

Sincerely,


/s/Ronald J. Casciano
VP, C.F.O. & Treasurer


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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