SEC Comment Letter for PARK AEROSPACE CORP (PKE) (CIK 0000076267) (PKE) — Feb 26, 2008
PARK AEROSPACE CORP (PKE) (CIK 0000076267)
Date: Feb. 26, 2008 · CIK: 0000076267 · Accession: 0000000000-08-010141
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-04415
Referenced dates: February 7, 2008, January 30, 2008
Letter
Mail Stop 4561 February 26, 2008 Stephen Gilhuley EVP, Secretary and General Counsel Park Electrochemical Corp. 48 South Service Road Melville, NY 11747 Re: Park Electrochemical Corp. Form 10-K for the fiscal year ended February 25, 2007 Filed May 10, 2007 File No. 001-04415
Dear Mr. Shore:
We have reviewed your letter dated February 7, 2008 and have the following comment. Form 10-K for the Fiscal Year Ended February 25, 2007
Part I
Item 1. Business, page 4
1. We note your response to comment one of our letter dated January 30, 2008. Please provide us with a brief description of your selling arrangements with Sanmina-SCI Corporation and TTM Technologies, Inc., such as whether you have a master agreement with each customer that includes customary terms and conditions that apply to purchase orders.
* * * * * Please respond to these comments within 10 business days or tell us when you will provide us with a response. Please submit all correspondence and supplemental materials on EDGAR as required by Rule 101 of Regulation S- T. If you amend your filing, you may wish to provide us with marked copies of any amendment to expedite our review. Please furnish a cover letter that keys your responses to our comments and provides any requested information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comments after reviewing any amendment and your responses to our comments. You may contact Matt Crispino at (202) 551-3456 or Jay Ingram at (202) 551-3397 if
Stephen Gilhuley Park Electrochemical Corp. February 26, 2008 Page 2 you have questions. If you require further assistance, please contact me at (202) 551-3735. S i n c e r e l y , B a r b a r a C . J a c o b s A s s i s t a n t D i r e c t o r
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Mail Stop 4561 February 26, 2008 Stephen Gilhuley EVP, Secretary and General Counsel Park Electrochemical Corp. 48 South Service Road Melville, NY 11747 Re: Park Electrochemical Corp. Form 10-K for the fiscal year ended February 25, 2007 Filed May 10, 2007 File No. 001-04415 Dear Mr. Shore: We have reviewed your letter dated February 7, 2008 and have the following comment. Form 10-K for the Fiscal Year Ended February 25, 2007 Part I Item 1. Business, page 4 1. We note your response to comment one of our letter dated January 30, 2008. Please provide us with a brief description of your selling arrangements with Sanmina-SCI Corporation and TTM Technologies, Inc., such as whether you have a master agreement with each customer that includes customary terms and conditions that apply to purchase orders. * * * * * Please respond to these comments within 10 business days or tell us when you will provide us with a response. Please submit all correspondence and supplemental materials on EDGAR as required by Rule 101 of Regulation S- T. If you amend your filing, you may wish to provide us with marked copies of any amendment to expedite our review. Please furnish a cover letter that keys your responses to our comments and provides any requested information. Detailed cover letters greatly facilitate our review. Please understand that we may have additional comments after reviewing any amendment and your responses to our comments. You may contact Matt Crispino at (202) 551-3456 or Jay Ingram at (202) 551-3397 if Stephen Gilhuley Park Electrochemical Corp. February 26, 2008 Page 2 you have questions. If you require further assistance, please contact me at (202) 551-3735. S i n c e r e l y , B a r b a r a C . J a c o b s A s s i s t a n t D i r e c t o r