June 15, 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  June 8,  2006  and we would
respectfully  like to request an  extension of time to respond by July 14, 2006.
The additional  time needed is for our  independent  accounting firm to complete
their review process of our response.

Sincerely,



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