SEC Comment Letter for PARK AEROSPACE CORP (PKE) (CIK 0000076267) (PKE) — Jun 11, 2010

PARK AEROSPACE CORP (PKE) (CIK 0000076267)
Date: June 11, 2010 · CIK: 0000076267 · Accession: 0000000000-10-032908

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Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 001-04415

Date

May 15, 2009

Author

Stephen G. Krikorian Accounting Branch Chief

Form

UPLOAD

Company

PARK AEROSPACE CORP (PKE) (CIK 0000076267)

Letter

J u n e 1 1 , 2 0 1 0 Mr. Brian E. Shore President and Chief Executive Officer Park Electrochemical Corp. 48 South Service Road Melville, NY 11747 Re: Park Electrochemical Corp. Form 10-K Filed on May 15, 2009 Form 8-K Filed on December 22, 2009 File No. 001-04415

Dear Mr. Shore:

We have completed our review of the above referenced filings and have no further comments at this time on the specific issues raised.

Sincerely,
Stephen G. Krikorian Accounting Branch Chief

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J u n e  1 1 ,  2 0 1 0   Mr. Brian E. Shore President and Chief Executive Officer Park Electrochemical Corp. 48 South Service Road Melville, NY  11747
Re: Park Electrochemical Corp.
 Form 10-K Filed on May 15, 2009
Form 8-K Filed on December 22, 2009
 File No. 001-04415

Dear Mr. Shore:

We have completed our review of the above  referenced filings and have no further
comments at this time on the specific issues raised.

Sincerely,

        Stephen G. Krikorian       Accounting Branch Chief

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