SEC Comment Letter for PARK AEROSPACE CORP (PKE) (CIK 0000076267) (PKE) — Jan 23, 2024

PARK AEROSPACE CORP (PKE) (CIK 0000076267)
Date: Jan. 23, 2024 · CIK: 0000076267 · Accession: 0000000000-24-000862

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File numbers found in text: 001-04415

Date

January 23, 2024

Author

P. Matthew Farabaugh

Form

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Company

PARK AEROSPACE CORP (PKE) (CIK 0000076267)

Letter

United States securities and exchange commission logo January 23, 2024 P. Matthew Farabaugh Chief Financial Officer Park Aerospace Corp. 1400 Old Country Road Westbury, NY 11590 Re:Park Aerospace Corp. Form 10-K for Fiscal Year Ended February 26, 2023 File No. 001-04415 Dear P. Matthew Farabaugh: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing

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United States securities and exchange commission logo
January 23, 2024
P. Matthew Farabaugh
Chief Financial Officer
Park Aerospace Corp.
1400 Old Country Road
Westbury, NY 11590
Re:Park Aerospace Corp.
Form 10-K for Fiscal Year Ended February 26, 2023
File No. 001-04415
Dear P. Matthew Farabaugh:
            We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing

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