SEC Comment Letter for PARK AEROSPACE (PKE) — Jan 16, 2026

PARK AEROSPACE CORP
Date: Jan. 16, 2026 · CIK: 0000076267 · Accession: 0000000000-26-000648

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File numbers found in text: 333-292696

Date

January 16, 2026

Author

Division of

Form

UPLOAD

Company

PARK AEROSPACE CORP

Letter

Re: PARK AEROSPACE CORP Registration Statement on Form S-3 Filed January 13, 2026 File No. 333-292696 Dear Brian Shore:

January 16, 2026

Brian Shore Chief Executive Officer PARK AEROSPACE CORP 1400 Old Country Road Westbury, NY 11590

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. 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.

Please contact Erin Donahue at 202-551-6063 with any questions.

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing

Show Raw Text

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 16, 2026

Brian Shore
Chief Executive Officer
PARK AEROSPACE CORP
1400 Old Country Road
Westbury, NY 11590

 Re: PARK AEROSPACE CORP
 Registration Statement on Form S-3
 Filed January 13, 2026
 File No. 333-292696
Dear Brian Shore:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
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.

 Please contact Erin Donahue at 202-551-6063 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Manufacturing
</TEXT>
</DOCUMENT>

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