PARK

ELECTROCHEMICAL

CORP.

Via Edgar

January 5, 2010

Stephen G. Krikorian

Accounting Branch Chief

Division of Corporation Finance

Securities and Exchange Commission

Washington, D.C. 20549

Mail Stop 4561

RE:          Park Electrochemical Corp.

Form 10-K for the fiscal year ended March 1, 2009 Filed on May 15, 2009

Form 8-K Filed December 22, 2009

File No. 001-04415

Dear Mr. Krikorian:

We have received the comments relating to the above referenced filings presented in the letter signed by you and dated December 23, 2009 to Mr. Brian E. Shore, President and Chief Executive Officer of Park Electrochemical Corp. (hereinafter “Park” or the Company”).

This letter confirms my telephone conversation with Ms. Tamara Tangen, Staff Accountant, this afternoon in which I informed her that Park will provide you with a response to your letter of comments dated December 23, 2009 on or before Friday, January 22, 2010.

Sincerely,

PARK ELECTROCHEMICAL CORP.

/s/ Stephen E. Gilhuley

Stephen E. Gilhuley

Executive Vice President, Secretary and General Counsel

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U:\SEC Confirm letter.doc

48 South Service Road, Suite 300, Melville, NY 11747 / Phone +1.631.465.3600 / Fax +1.631.465.3100 / www.parkelectro.com