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<SEC-DOCUMENT>0000708821-09-000009.txt : 20090914
<SEC-HEADER>0000708821-09-000009.hdr.sgml : 20090914
<ACCEPTANCE-DATETIME>20090526160937
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000708821-09-000009
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090526

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:			1207

	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>
May 26, 2009


RE:  PAR  Technology  Corporation
     Form 10-K for the Fiscal Year Ended December 31, 2008
     Filed March 16, 2009
     Form 10-Q for the Fiscal Quarter Ended March 31, 2009
     Filed May 11, 2009
     File No. 001-09720


Dear Mr. Evan Jacobson:

We are in receipt of your comment letter dated May 20, 2009 and we would like to
advise you that we will respond by June 19, 2009. The additional  time needed is
for our legal counsel 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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