<SEC-DOCUMENT>0001140361-21-029871.txt : 20211001
<SEC-HEADER>0001140361-21-029871.hdr.sgml : 20211001
<ACCEPTANCE-DATETIME>20210831164032
<PRIVATE-TO-PUBLIC>
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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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      <div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt;">PAR Technology Corporation</div>
      <div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt;">PAR Technology Park</div>
      <div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt;">8383 Seneca Turnpike</div>
      <div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt;">New Hartford, New York 13413</div>
      <div style="font-family: 'Times New Roman',Times,serif; font-size: 10pt;">(315) 738-0600</div>
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    <div style="text-align: center; font-size: 12pt;"> <font style="font-size: 10pt;"><br>
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    <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">August 31, 2021</div>
    <div>&#160;</div>
    <div style="font-family: 'Times New Roman',Times,serif;"><u>VIA EDGAR</u></div>
    <div>&#160;</div>
    <div style="font-family: 'Times New Roman',Times,serif;">U.S. Securities and Exchange Commission<br>
      Division of Corporation Finance<br>
      100 F Street, N.E.<br>
      Washington, D.C. 20549</div>
    <div style="text-indent: -63pt; margin-left: 63pt; font-family: 'Times New Roman',Times,serif;">Attn:&#160; Alexandra Barone</div>
    <div>&#160;</div>
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          <td style="width: 40.5pt; vertical-align: top; font-family: 'Times New Roman',Times,serif;">Re:</td>
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            <div style="font-size: 12pt;"><font style="font-size: 10pt; font-family: 'Times New Roman',Times,serif; font-weight: bold;">PAR Technology Corporation</font><font style="font-size: 10pt; font-family: 'Times New Roman',Times,serif;"><br>
              </font><font style="font-size: 10pt; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Registration Statement on Form S-3</font><font style="font-size: 10pt; font-family: 'Times New Roman',Times,serif;"><br>
              </font><font style="font-size: 10pt; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Filed August 30, 2021</font><font style="font-size: 10pt; font-family: 'Times New Roman',Times,serif;"><br>
              </font><font style="font-size: 10pt; font-family: 'Times New Roman',Times,serif; font-weight: bold;">File No. 333-259170</font></div>
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    <div style="font-family: 'Times New Roman',Times,serif;">Ladies and Gentlemen:</div>
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    <div style="text-indent: 36pt; font-family: 'Times New Roman',Times,serif;">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 4:30 p.m., Eastern Time, on September 2, 2021 or as soon thereafter as practicable.</div>
    <div>&#160;</div>
    <div style="text-indent: 36pt; font-family: 'Times New Roman',Times,serif;">Once the Registration Statement has been declared effective, please orally confirm that event with Boris Dolgonos of Gibson, Dunn &amp; Crutcher LLP at (212) 351-4046.</div>
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              <div style="text-align: left;">Sincerely,</div>
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            <td rowspan="1" style="width: 50.03%;">&#160;</td>
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              <div>&#160;</div>
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            <td style="width: 50.03%;">PAR TECHNOLOGY CORPORATION</td>
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            <td rowspan="1" style="width: 50.03%;">&#160;</td>
            <td rowspan="1" style="width: 50.03%;">&#160;</td>
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            <td style="width: 50.03%; border-bottom: 2px solid rgb(0, 0, 0);"><font style="font-family: 'Times New Roman',Times,serif;">/s/ Cathy King</font>&#160;&#160; <br>
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            <td rowspan="1" style="width: 50.03%;">&#160;</td>
            <td rowspan="1" style="width: 50.03%;"><font style="font-family: 'Times New Roman',Times,serif;">Cathy King<br>
              </font></td>
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            <td rowspan="1" style="width: 50.03%;">&#160;</td>
            <td rowspan="1" style="width: 50.03%;"><font style="font-family: 'Times New Roman',Times,serif;">General Counsel</font></td>
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    <div>&#160;</div>
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            <div style="font-family: 'Times New Roman',Times,serif;">Boris Dolgonos, Gibson, Dunn &amp; Crutcher LLP</div>
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