August 2, 2010

RE:     PAR Technology Corporation

           Form 10-K for the Fiscal Year Ended December 31, 2009

           Filed March 16, 2010

           File No. 001-09720

Dear Mr. Morgan Youngwood:

We are in receipt of your comment letter dated July 30, 2010 and we would like to advise you that we will respond by August 27, 2010.  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

Vice President, Chief

Financial Officer,

Treasurer and Chief

Accounting Officer