SEC Comment Letter for PARK AEROSPACE CORP (PKE) (CIK 0000076267) (PKE) — Apr 27, 2015
PARK AEROSPACE CORP (PKE) (CIK 0000076267)
Date: April 27, 2015 · CIK: 0000076267 · Accession: 0000000000-15-023344
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April 27 , 2015 Via E -mail Brian E. Shore President and Chief Executive Officer Park Electrochemical Corp. 48 So uth Service Road Melville, NY 11747 Re: Park Electrochemical Corp. Form 10-K for the fiscal year ended March 2, 2014 Filed May 16, 2014 File No. 001 -04415 Dear Mr. Shore : We have completed our review of your filing. We remind you that our comments 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 and the company may not assert staff comments as a defense in any proceeding initiated by the Commission 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 to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Stephen Krikorian Stephen Krikorian Accounting Branch Chief