0001140361-21-029871.txt : 20211001 0001140361-21-029871.hdr.sgml : 20211001 20210831164032 ACCESSION NUMBER: 0001140361-21-029871 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210831 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

August 31, 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 August 30, 2021
File No. 333-259170
 
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 September 2, 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