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