<SEC-DOCUMENT>0001140361-18-042237.txt : 20181207
<SEC-HEADER>0001140361-18-042237.hdr.sgml : 20181207
<ACCEPTANCE-DATETIME>20181102141324
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-18-042237
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20181102

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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    <div style="text-align: center; font-family: 'Times New Roman'; font-size: 10pt;">PAR Technology Corporation</div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman';">PAR Technology Park</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman';">8383 Seneca Turnpike</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman';">New Hartford, New York 13413</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(315) 738-0600</font></div>
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    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman';">November 2, 2018</font></div>
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    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';"><font style="font-size: 10pt; font-family: 'Times New Roman';"><u>VIA EDGAR</u></font></font></div>
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    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Securities and Exchange Commission</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Division of Corporation Finance</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">100 F Street, N.E.</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Washington, DC 20549</font></div>
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    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Attn: Matthew Crispino, Staff Attorney and Jan Woo, Legal Branch Chief</font></div>
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              <td style="width: 36pt; vertical-align: top; align: right;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">Re:</font></td>
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                <div><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">PAR Technology Corporation</font></div>
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    <div style="text-align: left; margin-left: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">Registration Statement on Form S-3</font></div>
    <div style="text-align: left; margin-left: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">Filed October 26, 2018</font></div>
    <div style="text-align: left; margin-left: 72pt;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">File No. 333-228026</font></div>
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    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Ladies and Gentlemen:</font></div>
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    <div style="text-align: justify; text-indent: 36pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, PAR Technology Corporation, a Delaware corporation (the
        &#8220;Company&#8221;), hereby respectfully requests that the effective time of the above referenced Registration Statement on Form S-3 filed by the Company (the &#8220;Registration Statement&#8221;) be accelerated to 4:00 p.m., Eastern Time, on, November 6, 2018 or as
        soon thereafter as practicable.</font></div>
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    <div style="text-align: justify; text-indent: 36pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Once the Registration Statement has been declared effective, please orally confirm that event with Andrew L. Fabens of Gibson, Dunn
        &amp; Crutcher LLP, counsel to the Company, at (212) 351-4034.</font></div>
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    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman';">[Signature page follows]</font></div>
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            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Very truly yours,</font></div>
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            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">PAR Technology Corporation</font></div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
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            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';"><font style="font-size: 10pt; font-family: 'Times New Roman';">/s/ Donald H. Foley</font></font></div>
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            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Donald H. Foley</font></div>
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            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Chief Executive Officer and President</font></div>
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            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(Principal Executive Officer)</font></div>
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    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">cc:</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-size: 10pt; font-family: 'Times New Roman';">Andrew L. Fabens, Gibson, Dunn &amp; Crutcher LLP</font></div>
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