SEC Comment Letter for PARK AEROSPACE CORP (PKE) (CIK 0000076267) (PKE) — Jul 18, 2012
PARK AEROSPACE CORP (PKE) (CIK 0000076267)
Date: July 18, 2012 · CIK: 0000076267 · Accession: 0000000000-12-037846
AI Filing Summary & Sentiment
Reasoning
Letter
July 18, 2012 Via Facsimile 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 for the Fiscal Year Ended February 27, 2011 Filed on May 12, 2011 Forms 8 -K filed on September 27, 2011, December 21, 2011 and May 1, 2012 File No. 001 -04415
Dear Mr. Shore:
We have comple ted our review of your filings . We remind you that our comme nts or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commiss ion or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Craig D. Wilson
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July 18, 2012 Via Facsimile 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 for the Fiscal Year Ended February 27, 2011 Filed on May 12, 2011 Forms 8 -K filed on September 27, 2011, December 21, 2011 and May 1, 2012 File No. 001 -04415 Dear Mr. Shore: We have comple ted our review of your filings . We remind you that our comme nts or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commiss ion or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Craig D. Wilson Craig D. Wilson Sr. Asst. Chief Accountant