<SEC-DOCUMENT>0001140361-20-003192.txt : 20200317
<SEC-HEADER>0001140361-20-003192.hdr.sgml : 20200317
<ACCEPTANCE-DATETIME>20200213195439
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-20-003192
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200213

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
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Summit, a Broadridge Company
         Document created using EDGARfilings PROfile 6.5.1.0
         Copyright 1995 - 2020 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
    <div>
      <div style="text-align: center;">PAR Technology Corporation</div>
      <div style="text-align: center;">PAR Technology Park</div>
      <div style="text-align: center;">8383 Seneca Turnpike</div>
      <div style="text-align: center;">New Hartford, New York 13413</div>
      <div style="text-align: center;">(315) 738-0600</div>
      <div>&#160;</div>
      <div style="text-align: center;">February 13, 2020</div>
      <div>&#160;</div>
      <div style="color: #000000;"><u>VIA EDGAR</u></div>
      <div>&#160;</div>
      <div>Securities and Exchange Commission</div>
      <div>Division of Corporation Finance</div>
      <div>100 F Street, N.E.</div>
      <div>Washington, DC 20549</div>
      <div>&#160;</div>
      <div>Attn: Jan Woo, Legal Branch Chief</div>
      <div>&#160;</div>
      <div>
        <div>
          <div>
            <div>
              <table cellspacing="0" cellpadding="0" class="DSPFListTable" id="z0b39805fed6d4818bda155a973355b8c" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;">

                  <tr style="vertical-align: top;">
                    <td style="width: 36pt;">&#160;</td>
                    <td style="vertical-align: top; width: 27pt;">
                      <div style="color: rgb(0, 0, 0); font-weight: bold;">Re:</div>
                    </td>
                    <td style="vertical-align: top; width: auto;">
                      <div style="color: rgb(0, 0, 0); font-weight: bold;">PAR Technology Corporation</div>
                    </td>
                  </tr>

              </table>
            </div>
          </div>
        </div>
      </div>
      <div style="color: rgb(0, 0, 0); font-weight: bold; margin-left: 63pt;">Registration Statement on Form S-3</div>
      <div style="color: rgb(0, 0, 0); font-weight: bold; margin-left: 63pt;">Filed February 10, 2020</div>
      <div style="color: rgb(0, 0, 0); font-weight: bold; margin-left: 63pt;">File No. 333-236361</div>
      <div>&#160;</div>
      <div>Ladies and Gentlemen:</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, PAR Technology Corporation, a Delaware corporation (the <font style="color: #000000;">&#8220;</font>Company<font style="color: #000000;">&#8221;</font>), hereby respectfully requests that the effective time of the above referenced Registration Statement on Form S-3 filed by the Company (the <font style="color: #000000;">&#8220;</font>Registration Statement<font style="color: #000000;">&#8221;</font>) be accelerated to 4:30 p.m., Eastern Time, on February 14, 2020 or as soon thereafter as practicable.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">Once the Registration Statement has been declared effective, please orally confirm that event with Cathy King, General Counsel of the Company, at (315) 753-8563.</div>
      <div>&#160;</div>
      <div style="text-align: center;">[Signature page follows]</div>
      <div style="text-align: center;"> <br>
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
        <div id="DSPFPageFooter"></div>
        <div style="page-break-after:always;" id="DSPFPageBreak">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
        <div id="DSPFPageHeader"></div>
      </div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z522cfa8fbbe24e73922a7300b7038b8d">

          <tr>
            <td style="width: 49.97%; vertical-align: top; background-color: #FFFFFF;">&#160;</td>
            <td style="width: 50.03%; vertical-align: top; background-color: #FFFFFF;">
              <div>Very truly yours,</div>
            </td>
          </tr>
          <tr>
            <td style="width: 49.97%; vertical-align: top; background-color: #FFFFFF;">&#160;</td>
            <td style="width: 50.03%; vertical-align: top; background-color: #FFFFFF;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 49.97%; vertical-align: top; background-color: #FFFFFF;">&#160;</td>
            <td style="width: 50.03%; vertical-align: top; background-color: #FFFFFF;">
              <div>PAR Technology Corporation</div>
            </td>
          </tr>
          <tr>
            <td style="width: 49.97%; vertical-align: top; background-color: #FFFFFF;">&#160;</td>
            <td style="width: 50.03%; vertical-align: top; background-color: #FFFFFF;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 49.97%; vertical-align: top; background-color: #FFFFFF;">&#160;</td>
            <td style="width: 50.03%; vertical-align: top; background-color: #FFFFFF; border-bottom: #000000 2px solid;">
              <div>/s/ Bryan Menar</div>
            </td>
          </tr>
          <tr>
            <td style="width: 49.97%; vertical-align: top; background-color: #FFFFFF;">&#160;</td>
            <td style="width: 50.03%; vertical-align: top; background-color: #FFFFFF;">
              <div>Bryan Menar</div>
            </td>
          </tr>
          <tr>
            <td style="width: 49.97%; vertical-align: top; background-color: #FFFFFF;">&#160;</td>
            <td style="width: 50.03%; vertical-align: top; background-color: #FFFFFF;">
              <div>Chief Financial Officer</div>
            </td>
          </tr>
          <tr>
            <td style="width: 49.97%; vertical-align: top; background-color: #FFFFFF;">&#160;</td>
            <td style="width: 50.03%; vertical-align: top; background-color: #FFFFFF;">
              <div>(Principal Financial Officer)</div>
            </td>
          </tr>

      </table>
      <br>
      <div>cc: Cathy King</div>
      <div>General Counsel, PAR Technology Corporation</div>
      <div> <br>
      </div>
      <div>&#160;<br>
        <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
    </div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
