SEC Comment Letter for PARK AEROSPACE CORP (PKE) (CIK 0000076267) (PKE) — Mar 24, 2008

PARK AEROSPACE CORP (PKE) (CIK 0000076267)
Date: March 24, 2008 · CIK: 0000076267 · Accession: 0000000000-08-015312

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Company Posture

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File numbers found in text: 001-04415

Date

March 20, 2008

Author

Barbara C. Jacobs

Form

UPLOAD

Company

PARK AEROSPACE CORP (PKE) (CIK 0000076267)

Letter

Mailstop 4561 March 20, 2008 Stephen Gilhuley EVP, Secretary and General Counsel Park Electrochemical Corp. 48 South Service Road, Suite 300 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. Gilhuley: We have completed our review of your Form 10-K and have no further comments. 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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Mailstop 4561

March 20, 2008
       Stephen Gilhuley EVP, Secretary and General Counsel Park Electrochemical Corp. 48 South Service Road, Suite 300 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. Gilhuley:   We have completed our review of  your Form 10-K and have no further
comments.          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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