0001140361-20-003192.txt : 20200317 0001140361-20-003192.hdr.sgml : 20200317 20200213195439 ACCESSION NUMBER: 0001140361-20-003192 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200213 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 MAIL ADDRESS: STREET 1: 8383 SENECA TURNPIKE CITY: NEW HARTFORD STATE: NY ZIP: 13413 CORRESP 1 filename1.htm

PAR Technology Corporation
PAR Technology Park
8383 Seneca Turnpike
New Hartford, New York 13413
(315) 738-0600
 
February 13, 2020
 
VIA EDGAR
 
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
 
Attn: Jan Woo, Legal Branch Chief
 
 
Re:
PAR Technology Corporation
Registration Statement on Form S-3
Filed February 10, 2020
File No. 333-236361
 
Ladies and Gentlemen:
 
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, PAR Technology Corporation, a Delaware corporation (the Company), hereby respectfully requests that the effective time of the above referenced Registration Statement on Form S-3 filed by the Company (the Registration Statement) be accelerated to 4:30 p.m., Eastern Time, on February 14, 2020 or as soon thereafter as practicable.
 
Once the Registration Statement has been declared effective, please orally confirm that event with Cathy King, General Counsel of the Company, at (315) 753-8563.
 
[Signature page follows]


 
Very truly yours,
   
 
PAR Technology Corporation
   
 
/s/ Bryan Menar
 
Bryan Menar
 
Chief Financial Officer
 
(Principal Financial Officer)

cc: Cathy King
General Counsel, PAR Technology Corporation