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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000708821-06-000018.txt : 20061204
<SEC-HEADER>0000708821-06-000018.hdr.sgml : 20061204
<ACCEPTANCE-DATETIME>20060906102112
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000708821-06-000018
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060906

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>
September 05, 2006


RE:  PAR  Technology  Corporation
     Form 10-Q for the Fiscal Quarter Ended June 30, 2006
     File No. 001-09720


Dear Mr. Jason Niethamer:

We are in  receipt  of your  comment  letter  dated  September 5,  2006  and
we would respectfully  like to request an  extension of time to respond by
October 5, 2006.  The additional  time needed is for our  independent
accounting firm to complete their review process of our response.

Sincerely,


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

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