0001140361-21-020488.txt : 20210712 0001140361-21-020488.hdr.sgml : 20210712 20210610121401 ACCESSION NUMBER: 0001140361-21-020488 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210610 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

June 10, 2021

VIA EDGAR

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn:  Alexandra Barone

Re:
PAR Technology Corporation
Registration Statement on Form S-3
Filed June 9, 2021
File No. 333-256941

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 June 11, 2021 or as soon thereafter as practicable.

Once the Registration Statement has been declared effective, please orally confirm that event with Boris Dolgonos of Gibson, Dunn & Crutcher LLP at (212) 351-4046.

 
Sincerely,
   
 
PAR TECHNOLOGY CORPORATION
   
 
/s/ Cathy King
 
Cathy King
 
General Counsel

cc:
Boris Dolgonos, Gibson, Dunn & Crutcher LLP