<SEC-DOCUMENT>0001140361-22-025944.txt : 20220713
<SEC-HEADER>0001140361-22-025944.hdr.sgml : 20220713
<ACCEPTANCE-DATETIME>20220713172639
ACCESSION NUMBER:		0001140361-22-025944
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		6
FILED AS OF DATE:		20220713
DATE AS OF CHANGE:		20220713
EFFECTIVENESS DATE:		20220713

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:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-266121
		FILM NUMBER:		221081690

	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>S-8
<SEQUENCE>1
<FILENAME>ny20004719x1_s8.htm
<DESCRIPTION>S-8
<TEXT>
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    <div style="text-align: center; font-family: 'Times New Roman';">As filed with the Securities and Exchange Commission on July 13, 2022.</div>
    <div style="font-family: 'Times New Roman';"><br>
    </div>
    <div style="text-align: right; font-family: 'Times New Roman';">Registration No. 333-&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <br>
    </div>
    <div>
      <hr style="border: none; border-bottom: 1px solid black; border-top: 4px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;" align="center"></div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold; font-size: 12pt;">UNITED STATES</div>
    <font style="font-size: 12pt;"> </font>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold; font-size: 12pt;">SECURITIES AND EXCHANGE COMMISSION</div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">WASHINGTON, DC&#160; 20549</div>
    <div style="font-family: 'Times New Roman';"><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold; font-size: 14pt;">FORM S-8</div>
    <div style="font-family: 'Times New Roman';"><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">REGISTRATION STATEMENT UNDER</div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">THE SECURITIES ACT OF 1933</div>
    <div style="font-family: 'Times New Roman';"><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold; font-size: 18pt;">PAR TECHNOLOGY CORPORATION</div>
    <div style="text-align: center; font-family: 'Times New Roman';">(Exact Name of Registrant as Specified in Its Charter)</div>
    <div style="font-family: 'Times New Roman';"><br>
    </div>
    <table style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);" id="z6925c8d8d2cc4f4c8cd459a9d47b163c" border="0" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 50%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="text-align: center; font-weight: bold;">Delaware</div>
          </td>
          <td style="width: 50%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="text-align: center; font-weight: bold;">16-1434688</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center; font-family: 'Times New Roman';">(State or Other Jurisdiction of</div>
            <div style="text-align: center; font-family: 'Times New Roman';">Incorporation or Organization)</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center; font-family: 'Times New Roman';">(I.R.S. Employer</div>
            <div style="text-align: center; font-family: 'Times New Roman';">Identification No.)</div>
          </td>
        </tr>

    </table>
    <div style="font-family: 'Times New Roman';"><br>
    </div>
    <table style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);" id="z0686d85674c24a74b289197abf3333cf" border="0" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">PAR Technology Park, 8383 Seneca Turnpike,</div>
            <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">New Hartford, NY</div>
          </td>
          <td style="vertical-align: bottom; width: 50%; font-family: 'Times New Roman';">
            <div style="text-align: center; font-weight: bold;">13413-4991</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="text-align: center;">(Address of Principal Executive Offices)</div>
          </td>
          <td style="width: 50%; vertical-align: top; font-family: 'Times New Roman';">
            <div style="text-align: center;">(Zip Code)</div>
          </td>
        </tr>

    </table>
    <div> <br>
    </div>
    <div style="font-family: 'Times New Roman';">
      <hr style="height: 1px; width: 20%; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;" align="center" noshade="noshade"></div>
    <div style="font-family: 'Times New Roman';"><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">AMENDED AND RESTATED PAR TECHNOLOGY CORPORATION 2015 EQUITY INCENTIVE PLAN</div>
    <div style="text-align: center; font-family: 'Times New Roman';">(Full Title of the Plan)</div>
    <div style="font-family: 'Times New Roman';"><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">Cathy A. King</div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">General Counsel and Secretary</div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">PAR Technology Park<br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">8383 Seneca Turnpike</div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">New Hartford, NY 13413-4991</div>
    <div style="text-align: center; font-family: 'Times New Roman';">(Name and Address of Agent For Service)</div>
    <div style="font-family: 'Times New Roman';"><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">(315) 738-0600</div>
    <div style="text-align: center; font-family: 'Times New Roman';">(Telephone Number, Including Area Code, of Agent For Service)</div>
    <div style="font-family: 'Times New Roman';">
      <div><br>
      </div>
    </div>
    <div style="font-family: 'Times New Roman';">
      <div style="text-align: justify;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.&#160; See the definitions of &#8220;large
        accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company,&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</div>
    </div>
    <div style="font-family: 'Times New Roman';">
      <div><br>
      </div>
    </div>
    <table style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);" id="z5bd11fe75b0a41dd8bb73d2685c04546" border="0" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 70%; vertical-align: top; font-family: 'Times New Roman';">
            <div>Large Accelerated Filer&#160; &#9746;</div>
          </td>
          <td style="width: 30%; vertical-align: top; font-family: 'Times New Roman';">
            <div>Accelerated Filer&#160; &#9744;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 70%; vertical-align: top; font-family: 'Times New Roman';">
            <div>Non-Accelerated Filer&#160; &#9744;</div>
          </td>
          <td style="width: 30%; vertical-align: top; font-family: 'Times New Roman';">
            <div>Smaller Reporting Company&#160; &#9744;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 70%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 30%; vertical-align: top; font-family: 'Times New Roman';">
            <div>Emerging Growth Company&#160; &#9744;</div>
          </td>
        </tr>

    </table>
    <div style="font-family: 'Times New Roman';">
      <div><br>
      </div>
    </div>
    <div style="font-family: 'Times New Roman';">
      <div>If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the
        Securities Act.&#160; &#9744;</div>
    </div>
    <div style="font-family: 'Times New Roman';"><br>
    </div>
    <div>
      <div>
        <hr style="border: none; border-bottom: 4px solid black; border-top: 1px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;" align="center"></div>
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      </div>
      <div style="text-align: center; margin-left: 12.25pt; font-family: 'Times New Roman'; font-weight: bold;">EXPLANATORY NOTE</div>
      <div style="font-family: 'Times New Roman';"><br>
      </div>
    </div>
    <div style="text-indent: 36pt; font-family: 'Times New Roman';">PAR Technology Corporation (the &#8220;Registrant&#8221;) is filing this Registration Statement on Form S-8 under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;) to register an
      additional 1,750,000 shares of its common stock, par value $.02 per share (the &#8220;Common Stock&#8221;), issuable pursuant to the terms of the Amended and Restated PAR Technology Corporation 2015 Equity Incentive Plan (the &#8220;Plan&#8221;). At the recommendation of
      the Registrant&#8217;s Board of Directors, the Registrant&#8217;s stockholders approved the Plan at the annual meeting of stockholders on June 3, 2022, increasing the number of shares available for issuance under the Plan by 1,750,000 shares of Common Stock.
      Pursuant to General Instruction E to Form S-8, this Registration Statement incorporates by reference the contents of the Registration Statements on Form S-8 filed by the Registrant with respect to the Plan on November 16, 2015 (No. 333-208063), July
      9, 2019 (No. 333-232589) and June 17, 2020 (No. 333-239230), together will all exhibits filed therewith or incorporated by reference.</div>
    <div style="font-family: 'Times New Roman';"><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">PART II</div>
    <div style="font-family: 'Times New Roman';"><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>
    <div style="font-family: 'Times New Roman';"><br>
    </div>
    <div style="font-family: 'Times New Roman'; font-weight: bold;">Item 3. Incorporation of Certain Documents by Reference.</div>
    <div style="font-family: 'Times New Roman';"><br>
    </div>
    <div style="text-indent: 36pt; font-family: 'Times New Roman';">The following documents of the Registrant, filed with the U.S. Securities and Exchange Commission (the &#8220;Commission&#8221;), are incorporated herein by reference:</div>
    <div style="font-family: 'Times New Roman';"><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;"><font style="font-family: 'Times New Roman';">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;The Registrant&#8217;s Annual Report on Form 10-K for its fiscal year ended December 31, 2021, filed with the Commission on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/708821/000070882122000012/par-20211231.htm">March 1, 2022</a>;</font></div>
    <div style="font-family: 'Times New Roman';"><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;"><font style="font-family: 'Times New Roman';">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;The Registrant&#8217;s Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2022, filed on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/708821/000070882122000045/par-20220331.htm">May 10, 2022</a>;</font></div>
    <div style="font-family: 'Times New Roman';"><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;"><font style="font-family: 'Times New Roman';">(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;The Registrant&#8217;s Current Reports on Form 8-K filed on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/708821/000070882122000007/par-20220211.htm">February 17, 2022</a>, <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/708821/000070882122000031/par-20220316.htm">March 18, 2022</a> and
        <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/708821/000070882122000058/par-20220603.htm">June 6, 2022</a>; and</font></div>
    <div style="font-family: 'Times New Roman';"><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;"><font style="font-family: 'Times New Roman';">(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;The Description of the Registrant&#8217;s Common Stock contained in the Registrant&#8217;s Registration Statement on Form 8-B (File No. 00135987) filed
        on August 23, 1993, pursuant to Section 12(g) of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;), as updated by <a href="https://www.sec.gov/Archives/edgar/data/708821/000070882122000012/descriptionofsecurities.htm">Exhibit
          4.6</a> to Registrant&#8217;s Annual Report on Form 10-K for the fiscal year ended December 31, 2021 filed with the Commission on March 1, 2022, and including any amendments and reports filed for the purpose of updating such description.</font></div>
    <div style="font-family: 'Times New Roman';"><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman';">All documents subsequently filed by Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, after the date of this Registration Statement and
      prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration
      Statement and to be a part hereof from the date of filing of such documents&#894; provided, however, that documents or information deemed to have been furnished and not filed in accordance with Commission rules shall not be deemed incorporated by
      reference into this Registration Statement. Any statement contained in this Registration Statement or contained in a document incorporated or deemed to be incorporated by reference into this Registration Statement shall be deemed to be modified or
      superseded for purposes of this Registration Statement to the extent that a statement contained in this Registration Statement or in any other subsequently filed document that is incorporated or deemed to be incorporated by reference modifies or
      supersedes such statement. Any statement so modified or superseded shall not be deemed to constitute part of this Registration Statement except in its modified form and any statement so superseded shall not be deemed to constitute a part of this
      Registration Statement.</div>
    <div style="font-family: 'Times New Roman';"><br>
    </div>
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    <div style="font-family: 'Times New Roman';"><br>
    </div>
    <div style="font-family: 'Times New Roman'; font-weight: bold;">Item 8. Exhibits.</div>
    <div style="font-family: 'Times New Roman';"><br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z8a38b0fd405f4ca58855ed2b8a416867" cellpadding="0" cellspacing="0">

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          <td style="width: 17.3%; vertical-align: top; font-family: 'Times New Roman';">
            <div><u>Exhibit Number</u></div>
          </td>
          <td style="width: 79.85%; vertical-align: top; font-family: 'Times New Roman';">
            <div><u>Description</u></div>
          </td>
          <td style="width: 2.85%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 17.3%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td rowspan="1" style="width: 79.85%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td rowspan="1" style="width: 2.85%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
        </tr>
        <tr>
          <td style="width: 17.3%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="https://www.sec.gov/Archives/edgar/data/708821/000162828021004914/ex31restatedcertificateofi.htm">4.1</a></div>
          </td>
          <td style="width: 79.85%; vertical-align: top; font-family: 'Times New Roman';">
            <div>Restated Certificate of Incorporation, dated November 20, 2020 (filed as Exhibit 3.1 to Form 10-K filed March 16, 2021 of PAR Technology Corporation and incorporated herein by reference)</div>
          </td>
          <td style="width: 2.85%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
        </tr>
        <tr>
          <td style="width: 17.3%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 79.85%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 2.85%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
        </tr>
        <tr>
          <td style="width: 17.3%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="https://www.sec.gov/Archives/edgar/data/708821/000070882120000029/bylaws_asamended3292020.htm">4.2</a></div>
          </td>
          <td style="width: 79.85%; vertical-align: top; font-family: 'Times New Roman';">
            <div>Bylaws, as amended May 22, 2014 (filed as Exhibit 3 to Form 10-Q filed May 11, 2020 of PAR Technology Corporation and incorporated herein by reference)</div>
          </td>
          <td style="width: 2.85%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
        </tr>
        <tr>
          <td style="width: 17.3%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 79.85%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 2.85%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
        </tr>
        <tr>
          <td style="width: 17.3%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="https://www.sec.gov/Archives/edgar/data/708821/0000927016-96-000298.txt">4.3</a></div>
          </td>
          <td style="width: 79.85%; vertical-align: top; font-family: 'Times New Roman';">
            <div>Specimen Certificate for shares of Common Stock (filed as Exhibit 4 to Registration Statement on Form S-2 (Registration No. 333-04077) on May 20, 1996 of PAR Technology Corporation and incorporated herein by reference)</div>
          </td>
          <td style="width: 2.85%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
        </tr>
        <tr>
          <td style="width: 17.3%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 79.85%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 2.85%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
        </tr>
        <tr>
          <td style="width: 17.3%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="ny20004719x1_ex5-1.htm">5.1</a></div>
          </td>
          <td style="width: 79.85%; vertical-align: top; font-family: 'Times New Roman';">
            <div>Opinion of Counsel*</div>
          </td>
          <td style="width: 2.85%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
        </tr>
        <tr>
          <td style="width: 17.3%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 79.85%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 2.85%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
        </tr>
        <tr>
          <td style="width: 17.3%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="ny20004719x1_ex5-1.htm">23.1</a></div>
          </td>
          <td style="width: 79.85%; vertical-align: top; font-family: 'Times New Roman';">
            <div>Consent of Counsel (included in the opinion filed as Exhibit 5.1)*</div>
          </td>
          <td style="width: 2.85%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
        </tr>
        <tr>
          <td colspan="3" style="width: 100%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
        </tr>
        <tr>
          <td style="width: 17.3%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="ny20004719x1_ex23-2.htm">23.2</a></div>
          </td>
          <td style="width: 79.85%; vertical-align: top; font-family: 'Times New Roman';">
            <div>Consent of Deloitte &amp; Touche, LLP*</div>
          </td>
          <td style="width: 2.85%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
        </tr>
        <tr>
          <td style="width: 17.3%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 79.85%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 2.85%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
        </tr>
        <tr>
          <td style="width: 17.3%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="ny20004719x1_ex23-3.htm">23.3</a></div>
          </td>
          <td style="width: 79.85%; vertical-align: top; font-family: 'Times New Roman';">
            <div>Consent of BDO USA, LLP*</div>
          </td>
          <td style="width: 2.85%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
        </tr>
        <tr>
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          <td style="width: 79.85%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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            <div>Power of Attorney (included on signature page)*</div>
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          <td style="width: 17.3%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 79.85%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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            <div><a href="https://www.sec.gov/Archives/edgar/data/708821/000114036122015159/ny20002652x1_def14a.htm#tAPPENDIXA">99.1</a></div>
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            <div>Amended and Restated PAR Technology Corporation 2015 Equity Incentive Plan, as amended on June 4, 2020 and June 3, 2022 (filed as Appendix A to the Definitive Proxy Statement filed on April 20, 2022 of PAR Technology Corporation and
              incorporated herein by reference)</div>
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          <td style="width: 17.3%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 79.85%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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          <td style="width: 17.3%; vertical-align: top; font-family: 'Times New Roman';">
            <div><a href="ny20004719x1_ex107.htm">107</a></div>
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            <div>Filing Fee Table*</div>
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          <td style="width: 2.85%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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          <td style="width: 79.85%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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    <div style="font-family: 'Times New Roman';">* Filed herewith</div>
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    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">SIGNATURES</div>
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    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman';">Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the
      requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the Town of New Hartford, State of New York, on this 13th day of July, 2022.</div>
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            <div style="font-weight: bold;">PAR TECHNOLOGY CORPORATION</div>
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          <td rowspan="1" style="width: 5%; vertical-align: top; font-family: 'Times New Roman'; padding-bottom: 2px;">By:<br>
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          <td style="width: 50%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 5%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 45%; vertical-align: top; font-family: 'Times New Roman';">
            <div>Bryan A. Menar</div>
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          <td style="width: 50%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 5%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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            <div style="font-family: 'Times New Roman';">Chief Financial and Accounting Officer</div>
            <div style="font-family: 'Times New Roman';">(Principal Financial Officer)</div>
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    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;"><a name="POA"><!--Anchor--></a>POWER OF ATTORNEY AND SIGNATURES</div>
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    <div style="text-align: justify; text-indent: 36pt; color: rgb(0, 0, 0); font-family: 'Times New Roman';">Each person whose signature appears below constitutes and appoints Savneet Singh and Bryan A. Menar, and each or any one of them, his or her true
      and lawful attorney-in-fact and agent, each with full power of substitution and resubstitution, severally, for him or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective
      amendments) to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them,
      full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all
      that said attorneys-in-fact and agents, or any of them, or their, his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</div>
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    <div style="text-align: justify; text-indent: 36pt; color: rgb(0, 0, 0); font-family: 'Times New Roman';">Pursuant to the requirements of the Securities Act of 1933, as amended, this registration statement has been signed by the following persons in
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            <div style="text-align: center; font-weight: bold;">TITLE</div>
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          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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            <div style="text-align: center; font-weight: bold;">DATE</div>
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          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 31.59%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 42.5%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 22%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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            <div>/s/ Savneet Singh</div>
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          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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            <div>Director, Chief Executive Officer and President (Principal Executive Officer)</div>
          </td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 22%; vertical-align: top; font-family: 'Times New Roman';">
            <div>July 13, 2022</div>
          </td>
          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 31.59%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman';">
            <div>Savneet Singh</div>
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          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 42.5%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 22%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 31.59%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 42.5%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 22%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 31.59%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman';">
            <div>/s/ Bryan A. Menar</div>
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          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 42.5%; vertical-align: top; font-family: 'Times New Roman';">
            <div>Chief Financial and Accounting Officer (Principal Financial and Accounting Officer)</div>
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          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 22%; vertical-align: top; font-family: 'Times New Roman';">
            <div>July 13, 2022</div>
          </td>
          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 31.59%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman';">
            <div>Bryan A. Menar</div>
          </td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 42.5%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 22%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 31.59%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 42.5%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 22%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 31.59%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman';">
            <div>/s/ Keith E. Pascal</div>
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          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 42.5%; vertical-align: top; font-family: 'Times New Roman';">
            <div>Director</div>
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          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 22%; vertical-align: top; font-family: 'Times New Roman';">
            <div>July 13, 2022</div>
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          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 31.59%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman';">
            <div>Keith E. Pascal</div>
          </td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 42.5%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 22%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 31.59%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 42.5%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 22%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 31.59%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman';">
            <div>/s/ Douglas G. Rauch</div>
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          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 42.5%; vertical-align: top; font-family: 'Times New Roman';">
            <div>Director</div>
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          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 22%; vertical-align: top; font-family: 'Times New Roman';">
            <div>July 13, 2022</div>
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          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 42.5%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 22%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 31.59%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 42.5%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 22%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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            <div>/s/ Cynthia A. Russo</div>
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          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 42.5%; vertical-align: top; font-family: 'Times New Roman';">
            <div>Director</div>
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          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 22%; vertical-align: top; font-family: 'Times New Roman';">
            <div>July 13, 2022</div>
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          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 31.59%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 42.5%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 22%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 42.5%; vertical-align: top; font-family: 'Times New Roman';">
            <div>Director</div>
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          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 22%; vertical-align: top; font-family: 'Times New Roman';">
            <div>July 13, 2022</div>
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          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
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            <div>Narinder Singh</div>
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          <td style="width: 42.5%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 22%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
        </tr>
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          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 31.59%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 42.5%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 22%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
        </tr>
        <tr>
          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 31.59%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman';">
            <div>/s/ James C. Stoffel</div>
          </td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 42.5%; vertical-align: top; font-family: 'Times New Roman';">
            <div>Director</div>
          </td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 22%; vertical-align: top; font-family: 'Times New Roman';">
            <div>July 13, 2022</div>
          </td>
          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
        </tr>
        <tr>
          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 31.59%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0); font-family: 'Times New Roman';">
            <div>James C. Stoffel</div>
          </td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 42.5%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 22%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
        </tr>
        <tr>
          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 31.59%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 42.5%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1.12%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 22%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
          <td style="width: 1%; vertical-align: top; font-family: 'Times New Roman';">&#160;</td>
        </tr>

    </table>
    <div style="font-family: 'Times New Roman';"><br>
    </div>
    <div style="font-family: 'Times New Roman';">
      <hr style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;" align="center" noshade="noshade"></div>
  </div>
  <font style="font-family: 'Times New Roman';"> </font>
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<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>ny20004719x1_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solutions, Inc.
         Document created using EDGARfilings PROfile 8.4.0.0
         Copyright 1995 - 2022 Broadridge -->
  </head>
<body style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;" bgcolor="#ffffff">
  <div>
    <div style="text-align: right; font-weight: bold;">
      <hr style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;" align="center" noshade="noshade">Exhibit 5.1</div>
    <div><br>
    </div>
    <div>
      <div><img src="ny20004719x1_ex5-1img01.jpg" height="52" border="0" width="118"></div>
      <div><br>
      </div>
      <br>
      <div>July 13, 2022</div>
      <div><br>
      </div>
      <div>PAR Technology Corporation</div>
      <div>8383 Seneca Turnpike</div>
      <div>New Hartford, New York 13413</div>
      <div><br>
      </div>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z14914eca6ee84ef9a90b572b1ff7fe56" border="0" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div>
              <div>Re:</div>
            </div>
          </td>
          <td style="width: 90%; vertical-align: top;">
            <div>
              <div>PAR Technology Corporation Registration Statement on Form S-8</div>
            </div>
          </td>
        </tr>

    </table>
    <div>
      <div><br>
      </div>
      <div>Ladies and Gentlemen:</div>
      <div><br>
      </div>
      <div>I am Vice President, General Counsel and Secretary of PAR Technology Corporation, a Delaware corporation (the &#8220;Company&#8221;). I am providing the opinion set forth below in connection with the filing by the Company of a Registration Statement on Form
        S-8 (the &#8220;Registration Statement&#8221;) with the Securities and Exchange Commission (the &#8220;Commission&#8221;) under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), in connection with the subsequent offer and sale of 1,750,000 shares of the
        Company&#8217;s common stock, par value $0.02 per share (the &#8220;Common Stock&#8221;), that may be issued pursuant to the Amended and Restated PAR Technology Corporation 2015 Equity Incentive Plan, as amended (the &#8220;2015 Plan&#8221;).</div>
      <div><br>
      </div>
      <div>In connection with the below opinion, I have examined the Registration Statement, the 2015 Plan, and the originals, or photostatic or certified copies, of instruments, documents, certifications, and records as I have deemed relevant and
        necessary or appropriate to provide the opinion set forth below. In providing the opinion, I have assumed the genuineness of all signatures, the legal capacity of all natural persons, the authenticity of all documents submitted to me as originals
        and the conformity to original documents of all documents submitted to me as copies.</div>
      <div><br>
      </div>
      <div>Based upon and subject to the foregoing, I am of the opinion that, following the effectiveness of the Registration Statement under the Securities Act, the shares of Common Stock issuable under the 2015 Plan, when issued and sold in accordance
        with the provisions thereof, will be validly issued, fully paid and nonassessable.</div>
      <div><br>
      </div>
      <div>The opinion does not relate to matters involving the laws of any jurisdiction other than the Delaware General Corporation Law (the &#8220;DGCL&#8221;). The opinion is limited to the effect of the current state of the law of the DGCL and the facts as they
        currently exist. I assume no obligation to supplement the opinion in the event of future changes in such law or the interpretations thereof or such facts.</div>
      <div><br>
      </div>
      <div>I consent to the filing of this opinion letter as Exhibit 5.1 to the Registration Statement.</div>
      <div><br>
      </div>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z2a53913ceec2452895c523c768cd6158" border="0" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">
            <div>
              <div>Very truly yours,</div>
            </div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">
            <div>
              <div><u>/s/ Cathy A. King</u></div>
              <div>Cathy A. King</div>
              <div>Vice President, General Counsel and Secretary</div>
            </div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div><br>
    </div>
    <div>
      <hr style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;" align="center" noshade="noshade"></div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>ny20004719x1_ex23-2.htm
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solutions, Inc.
         Document created using EDGARfilings PROfile 8.4.0.0
         Copyright 1995 - 2022 Broadridge -->
  </head>
<body style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;" bgcolor="#ffffff">
  <div>
    <div>
      <div style="text-align: right; font-weight: bold;">
        <hr style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;" align="center" noshade="noshade">Exhibit 23.2</div>
    </div>
    <div>
      <div><br>
      </div>
    </div>
    <div>
      <div style="text-align: center; color: #000000; font-weight: bold;">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>
    </div>
    <div>
      <div><br>
      </div>
      <div style="color: #000000;">We consent to the incorporation by reference in this Registration Statement on Form S-8 of our reports dated March 1, 2022, relating to the consolidated financial statements of PAR Technology Corporation and subsidiaries,
        and the effectiveness of PAR Technology Corporation and subsidiaries&#8217; internal control over financial reporting, appearing in the Company&#8217;s Annual Report on Form 10-K for the year ended December 31, 2021.</div>
      <div><br>
      </div>
      <div style="color: #000000;">/s/ Deloitte &amp; Touche LLP</div>
      <div><br>
      </div>
      <div style="color: #000000;">Rochester, New York</div>
      <div style="color: #000000;">July 13, 2022</div>
      <div style="color: #000000;"> <br>
      </div>
      <div style="color: #000000;"> <br>
      </div>
      <div style="color: #000000;">
        <hr style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;" align="center" noshade="noshade"> </div>
    </div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.3
<SEQUENCE>4
<FILENAME>ny20004719x1_ex23-3.htm
<DESCRIPTION>EXHIBIT 23.3
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solutions, Inc.
         Document created using EDGARfilings PROfile 8.4.0.0
         Copyright 1995 - 2022 Broadridge -->
  </head>
<body style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;" bgcolor="#ffffff">
  <div>
    <div>
      <div style="text-align: right; font-weight: bold;">
        <hr style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;" align="center" noshade="noshade">Exhibit 23.3</div>
    </div>
    <div>
      <div><br>
      </div>
    </div>
    <div>
      <div style="text-align: center; color: #000000;"><u>Consent of Independent Registered Public Accounting Firm</u></div>
    </div>
    <div>
      <div><br>
      </div>
      <div style="color: #000000;">PAR Technology Corporation</div>
      <div style="color: #000000;">New York, New York</div>
      <div><br>
      </div>
      <div style="color: #000000;">We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated March 16, 2020, relating to the consolidated financial statements of PAR Technology Corporation appearing
        in the Company&#8217;s Annual Report on Form 10-K for the year ended December 31, 2021.</div>
      <div><br>
      </div>
      <div style="color: #000000;"><u>/s/ BDO USA, LLP</u></div>
      <div><br>
      </div>
      <div style="color: #000000;">New York, New York</div>
      <div style="color: #000000;">July 13, 2022</div>
      <div style="color: #000000;"> <br>
      </div>
      <div style="color: #000000;"> <br>
      </div>
      <div style="color: #000000;">
        <hr style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;" align="center" noshade="noshade"> </div>
    </div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>5
<FILENAME>ny20004719x1_ex107.htm
<DESCRIPTION>FILING FEES TABLE
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solutions, Inc.
         Document created using EDGARfilings PROfile 8.4.0.0
         Copyright 1995 - 2022 Broadridge -->
  </head>
<body style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;" bgcolor="#ffffff">
  <div>
    <div>
      <div style="text-align: right; font-weight: bold;">
        <hr style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;" align="center" noshade="noshade">Exhibit 107</div>
    </div>
    <div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">Calculation of Filing Fee Tables</div>
      <div style="text-align: center; font-weight: bold;">Form S-8</div>
      <div style="text-align: center;">(Form Type)</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">PAR Technology Corporation</div>
      <div style="text-align: center;">(Exact Name of Registrant as Specified in its Charter)</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">Table 1: Newly Registered Securities</div>
      <div><br>
      </div>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z998b8dc9ad474723877451ade3dfaa85" cellpadding="0" cellspacing="0">

        <tr>
          <td style="border-bottom: 2px solid #000000; border-left: 2px solid #000000; border-right: 2px solid #000000; border-top: 2px solid #000000; margin: 0px; vertical-align: bottom; width: 11.33%; padding: 0px 0px;">
            <div>
              <div style="text-align: center; font-weight: bold;">Security Type</div>
            </div>
          </td>
          <td style="border-bottom: 2px solid #000000; border-left: 2px solid #000000; border-right: 2px solid #000000; border-top: 2px solid #000000; margin: 0px; vertical-align: bottom; width: 11.53%; padding: 0px 0px;">
            <div>
              <div style="text-align: center; font-weight: bold;">Security Class Title</div>
            </div>
          </td>
          <td style="border-bottom: 2px solid #000000; border-left: 2px solid #000000; border-right: 2px solid #000000; border-top: 2px solid #000000; margin: 0px; vertical-align: bottom; width: 13.15%; padding: 0px 0px;">
            <div>
              <div style="text-align: center; font-weight: bold;">Fee Calculation Rule</div>
            </div>
          </td>
          <td style="border-bottom: 2px solid #000000; border-left: 2px solid #000000; border-right: 2px solid #000000; border-top: 2px solid #000000; margin: 0px; vertical-align: bottom; width: 12.51%; padding: 0px 0px;">
            <div>
              <div style="text-align: center; font-weight: bold;">Amount Registered (1)</div>
            </div>
          </td>
          <td style="border-bottom: 2px solid #000000; border-left: 2px solid #000000; border-right: 2px solid #000000; border-top: 2px solid #000000; margin: 0px; vertical-align: bottom; width: 13.28%; padding: 0px 0px;">
            <div>
              <div style="text-align: center; font-weight: bold;">Proposed Maximum Offering</div>
              <div style="text-align: center; font-weight: bold;">Price Per Unit</div>
            </div>
          </td>
          <td style="border-bottom: 2px solid #000000; border-left: 2px solid #000000; border-right: 2px solid #000000; border-top: 2px solid #000000; margin: 0px; vertical-align: bottom; width: 13.38%; padding: 0px 0px;">
            <div>
              <div style="text-align: center; font-weight: bold;">Maximum</div>
              <div style="text-align: center; font-weight: bold;">Aggregate Offering</div>
              <div style="text-align: center; font-weight: bold;">Price (2)</div>
            </div>
          </td>
          <td style="border-bottom: 2px solid #000000; border-left: 2px solid #000000; border-right: 2px solid #000000; border-top: 2px solid #000000; margin: 0px; vertical-align: bottom; width: 11.47%; padding: 0px 0px;">
            <div>
              <div style="text-align: center; font-weight: bold;">Fee Rate</div>
            </div>
          </td>
          <td style="border-bottom: 2px solid #000000; border-left: 2px solid #000000; border-right: 2px solid #000000; border-top: 2px solid #000000; margin: 0px; vertical-align: bottom; width: 13.36%; padding: 0px 0px;">
            <div>
              <div style="text-align: center; font-weight: bold;">Amount of Registration Fee(3)</div>
            </div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.33%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>
              <div>Equity</div>
            </div>
          </td>
          <td style="width: 11.53%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>
              <div>Common Stock, $.02 par value per share</div>
            </div>
          </td>
          <td style="width: 13.15%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>
              <div style="text-align: center;">Other</div>
            </div>
          </td>
          <td style="width: 12.51%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>
              <div style="text-align: center;">1,750,000</div>
            </div>
          </td>
          <td style="width: 13.28%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>
              <div style="text-align: center;">$39.55</div>
            </div>
          </td>
          <td style="width: 13.38%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>
              <div style="text-align: center;">$69,212,500</div>
            </div>
          </td>
          <td style="width: 11.47%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>
              <div style="text-align: center;">$0.0000927</div>
            </div>
          </td>
          <td style="width: 13.36%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>
              <div style="text-align: center;">$6,416</div>
            </div>
          </td>
        </tr>
        <tr>
          <td colspan="7" style="width: 86.64%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>
              <div>Total Offering Amounts</div>
            </div>
          </td>
          <td style="width: 13.36%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>
              <div style="text-align: center;">$6,416</div>
            </div>
          </td>
        </tr>
        <tr>
          <td colspan="7" style="width: 86.64%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>
              <div>Total Fee Offsets (4)</div>
            </div>
          </td>
          <td style="width: 13.36%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>
              <div style="text-align: center;">-</div>
            </div>
          </td>
        </tr>
        <tr>
          <td colspan="7" style="width: 86.64%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>
              <div>Net Fee Due</div>
            </div>
          </td>
          <td style="width: 13.36%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>
              <div style="text-align: center;">$6,416</div>
            </div>
          </td>
        </tr>

    </table>
    <div>
      <div><br>
      </div>
    </div>
    <div> </div>
    <div>
      <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z5a29c8ec6dec48e0954a785a9fed7b90" cellpadding="0" cellspacing="0">

          <tr>
            <td style="width: 18pt; vertical-align: top; align: right;">(1)</td>
            <td style="width: auto; vertical-align: top;">
              <div>Represents additional shares of the Registrant&#8217;s Common Stock that may be issued under the Amended and Restated PAR Technology Corporation 2015 Equity Incentive Plan (the &#8220;Plan&#8221;). Pursuant to Rule 416(a) under the Securities Act of 1933,
                as amended (the &#8220;Securities Act&#8221;), this Registration Statement shall cover any additional shares of Registrant&#8217;s Common Stock that become issuable under the Plan by reason of any stock dividend, stock split, recapitalization or other
                similar transaction.</div>
            </td>
          </tr>

      </table>
    </div>
    <div>
      <div><br>
      </div>
    </div>
    <div>
      <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zdd783e5674344ba3b81b6c4c0ac63b3a" cellpadding="0" cellspacing="0">

          <tr>
            <td style="width: 18pt; vertical-align: top; align: right;">(2)</td>
            <td style="width: auto; vertical-align: top;">
              <div>Estimated solely for the purposes of calculating the registration fee pursuant to Rule 457(c) and 457(h) under the Securities Act based on the average of the high and low prices of the Registrant&#8217;s Common Stock as reported on the New
                York Stock Exchange on July 11, 2022.</div>
            </td>
          </tr>

      </table>
    </div>
    <div>
      <div><br>
      </div>
      <div>
        <div>
          <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" cellpadding="0" cellspacing="0">

              <tr>
                <td style="width: 18pt; vertical-align: top; align: right;">(3)</td>
                <td style="width: auto; vertical-align: top;">
                  <div>Rounded to the nearest cent.</div>
                </td>
              </tr>

          </table>
        </div>
      </div>
      <div><br>
      </div>
    </div>
    <div>
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            <td style="width: 18pt; vertical-align: top; align: right;">(4)</td>
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              <div>The Registrant does not have any fee offsets.</div>
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