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<SEC-DOCUMENT>0000076267-07-000010.txt : 20070904
<SEC-HEADER>0000076267-07-000010.hdr.sgml : 20070903
<ACCEPTANCE-DATETIME>20070904105500
ACCESSION NUMBER:		0000076267-07-000010
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20070904
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20070904
DATE AS OF CHANGE:		20070904

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PARK ELECTROCHEMICAL CORP
		CENTRAL INDEX KEY:			0000076267
		STANDARD INDUSTRIAL CLASSIFICATION:	PRINTED CIRCUIT BOARDS [3672]
		IRS NUMBER:				111734643
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0226

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-04415
		FILM NUMBER:		071096000

	BUSINESS ADDRESS:	
		STREET 1:		48 SOUTH SERVICE ROAD
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
		BUSINESS PHONE:		6314653600

	MAIL ADDRESS:	
		STREET 1:		48 SOUTH SERVICE ROAD
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>e8knelteceuropesas.txt
<DESCRIPTION>8K
<TEXT>






                         UNITED STATES
              SECURITIES AND EXCHANGE COMMISSION
                    WASHINGTON, D.C. 20549
                    ______________________


                           FORM 8-K

                        CURRENT REPORT
            Pursuant to Section 13 or 15(d) of the
                Securities Exchange Act of 1934


Date of report (Date of earliest event reported):   August 28,2007
                                                   ---------------

                  PARK ELECTROCHEMICAL CORP.
- ------------------------------------------------------------------
      (Exact Name of Registrant as Specified in Charter)


          New York               1-4415          11-1734643
- ------------------------------------------------------------------

(State or Other Jurisdiction   (Commission     (IRS Employer
     of Incorporation)        File Number)     Identification
                                                    No.)


48 South Service Road, Melville   New York           11747

- ------------------------------------------------------------------
(Address of Principal Executive Offices)          (Zip Code)



 Registrant's telephone number, including area code (631) 465-3600
                                                    --------------
                          Not Applicable
- ------------------------------------------------------------------
 Former Name or Former Address, if Changed Since Last Report

Check  the  appropriate box below if the Form  8-K  filing  is
intended  to  simultaneously satisfy the filing obligation  of
the registrant under any of the following provisions:

   [  ]  Written communications pursuant to Rule 425 under  the
         Securities Act (17 CFR 230.425)
   [  ]  Soliciting material pursuant to Rule 14a-12 under  the
         Exchange Act (17 CFR 240.14a-12)
   [  ]  Pre-commencement communications pursuant to Rule  14d-
         2(b) under the Exchange Act (17 CFR 240.14d-2(b))
   [  ]  Pre-commencement communications pursuant to Rule  13e-
         4(c) under the Exchange Act (17 CFR 240.13e-4(c))





Item 2.05 Costs Associated with Exit or Disposal Activities.
- --------- -------------------------------------------------

On   August   28,  2007,  the  Board  of  Directors   of   Park
Electrochemical Corp. (the "Company") authorized a proposal  to
restructure the operations and reduce the workforce  of  Neltec
Europe  SAS,  the Company's electronic materials business  unit
located in Mirebeau, France, and authorized the commencement of
a  consultation process with the employees of Neltec Europe SAS
regarding the proposed restructuring and workforce reduction in
accordance  with  French law.  The proposed  restructuring  and
workforce  reduction are in response to the continuing  erosion
of  the  markets  for electronic materials in  Europe  and  the
continuing migration of such markets to Asia.  If the  proposed
restructuring  and  workforce reduction  are  implemented,  the
Company   would   expect  to  record  a  one-time   charge   of
approximately $1.5 million in the fourth quarter of the current
fiscal  year ending March 2, 2008.  The Company expects  Neltec
Europe SAS to continue to support all of its existing customers
if  the  proposed  restructuring is implemented.  The  proposed
restructuring  plan  does  not  contemplate  the  loss  of  any
business by Neltec Europe SAS.  The proposed restructuring will
not  affect  the Company's Neltec SA business unit  located  in
Lannemezan, France.

The Company issued a news release on August 29, 2007 announcing
the  proposed  restructuring.  A copy of such news  release  is
attached as Exhibit 99.1 hereto.



Item 9.01 Financial Statements and Exhibits.
- --------- ---------------------------------

     (c)  Exhibits.
          --------
          99.1      News Release dated August 29, 2007







                           SIGNATURE





      Pursuant  to the requirements of the Securities  Exchange
Act  of 1934, the Registrant has duly caused this report to  be
signed   on  its  behalf  by  the  undersigned  hereunto   duly
authorized.


                                   PARK ELECTROCHEMICAL CORP.



Date: September 4, 2007            By:    /s/Stephen E. Gilhuley
                                          -----------------------------
                                   Name:  Stephen E. Gilhuley
                                   Title: Executive  Vice  President,
					  Secretary and General Counsel






                         EXHIBIT INDEX


Number
Exhibit        Description                             Page
- -------        -----------                             ----

 99.1          News Release dated August 29, 2007        5




</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>enewsneltec.txt
<DESCRIPTION>PRESS RELEASE
<TEXT>
                                                      Exhibit 99.1
PARK ELECTROCHEMICAL CORP.                            NEWS RELEASE
- ------------------------------------------------------------------
Contact:  Linda Lagnese                      48 South Service Road
          	                                    Melville, NY 11747
                                                    (631) 465-3600



PARK ELECTROCHEMICAL CORP. ANNOUNCES PROPOSED RESTRUCTURING OF ITS
      NELTEC EUROPE BUSINESS UNIT LOCATED IN MIREBEAU, FRANCE

Melville,  New York, August 29, 2007...Park Electrochemical  Corp.
(NYSE  -  PKE) announced that Neltec Europe SAS, Park's electronic
materials  business unit located in Mirebeau, France, is proposing
to  restructure its operations and to reduce its workforce and has
commenced  an  information  and  consultation  process  with   its
employees  regarding  the  proposed  restructuring  and  workforce
reduction  in  accordance with French law. Neltec  Europe  SAS  is
proposing the restructuring and workforce reduction in response to
the continuing erosion of the markets for electronic materials  in
Europe and the continuing migration of such markets to Asia.

If   the  proposed  restructuring  and  workforce  reduction   are
implemented, the Company would expect to record a one-time  charge
of  approximately  $1.5  million in  the  fourth  quarter  of  the
Company's  current fiscal year ending March 2, 2008.  The  Company
expects  Neltec  Europe  SAS to continue to  support  all  of  its
existing  customers if the proposed restructuring is  implemented.
The  proposed restructuring plan does not contemplate the loss  of
any  business  by  Neltec Europe SAS.  The proposed  restructuring
will  not  affect  Park's  Neltec  SA  business  unit  located  in
Lannemezan, France.

Certain  portion of this press release may be deemed to constitute
forward  looking  statements that are subject to  various  factors
which  could cause actual results to differ materially from Park's
expectations.   Such  factors include, but  are  not  limited  to,
general  conditions  in the electronics and aerospace  industries,
Park's  competitive  position, the status of Park's  relationships
with  its customers, economic conditions in international markets,
the  cost and availability of raw materials and utilities, and the
various factors set forth in Item 1A "Risk Factors" and under  the
caption "Factors That May Affect Future Results" after Item  7  of
Park's  Annual  Report  on Form 10-K for  the  fiscal  year  ended
February 25, 2007.

Park Electrochemical Corp. is a global advanced materials company
which develops and  manufactures high-technology digital and
RF/microwave printed circuit materials (the Nelco(registered)
product line)and advanced composite materials (the Nelcote
(trademark) product line)principally for the telecommunications and
internet infrastructure, high-end computing and aerospace markets.
Park focuses on the general aviation aircraft segment of the aerospace
market. Park's core capabilities are in the areas of polymer
chemistry formulation and coating technology. The Company's
manufacturing facilities are located in Singapore, China, France,
Connecticut, New York, Arizona and California. In addition, as
recently announced, the Company plans to construct a new facility
in Newton, Kansas.

Additional corporate information is available on the Company's
website at www.parkelectro.com.

                             # # # # #

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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