EXHIBIT 16.2







July 13, 2004



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Gentlemen:

     We have read Item 4 of Form 8-K/A Amendment No. 1 dated
July  13,  2004  of Park Electrochemical Corp.  and  are  in
agreement  with the statements contained in  the  first  and
second   sentences  of  the  first  paragraph,  the   second
paragraph, the fourth paragraph, the fifth paragraph and the
sixth  paragraph on page two therein. We have  no  basis  to
agree  or  disagree with other statements of the  registrant
contained therein.




                              /s/Ernst & Young LLP








[exhibit16-2]ll