SEC Company Response from PARK AEROSPACE CORP (PKE) (CIK 0000076267) (PKE) — Jan 5, 2010

PARK AEROSPACE CORP (PKE) (CIK 0000076267)
Date: Jan. 5, 2010 · CIK: 0000076267 · Accession: 0001133796-10-000002

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File numbers found in text: 001-04415

Referenced dates: December 23, 2009

Date

March 1, 2009

Author

PARK

Form

CORRESP

Company

PARK AEROSPACE CORP (PKE) (CIK 0000076267)

Letter

Via Edgar Division of Corporation Finance Securities and Exchange Commission RE: Park Electrochemical Corp. Form 10-K for the fiscal year ended March 1, 2009 Filed on May 15, 2009 Form 8-K Filed December 22, File No. 001-04415

Dear Mr. Krikorian:

We have received the comments relating to the above referenced filings presented in the letter signed by you and dated December 23, 2009 to Mr. Brian E. Shore, President and Chief Executive Officer of Park Electrochemical Corp. (hereinafter “Park” or the Company”).

This letter confirms my telephone conversation with Ms. Tamara Tangen, Staff Accountant, this afternoon in which I informed her that Park will provide you with a response to your letter of comments dated December 23, 2009 on or before Friday, January 22, 2010.

Sincerely,
PARK
ELECTROCHEMICAL CORP.

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CORRESP
1
filename1.htm

    Unassociated Document

    PARK

    ELECTROCHEMICAL

    CORP.

    Via
Edgar

    January
5, 2010

    Stephen
G. Krikorian

    Accounting
Branch Chief

    Division
of Corporation Finance

    Securities
and Exchange Commission

    Washington,
D.C. 20549

    Mail Stop
4561

    RE:          Park
Electrochemical Corp.

    Form 10-K for the fiscal year ended
March 1, 2009 Filed on May 15, 2009

    Form 8-K Filed December 22,
2009

    File No. 001-04415

    Dear Mr.
Krikorian:

    We have
received the comments relating to the above referenced filings presented in the
letter signed by you and dated December 23, 2009 to Mr. Brian E. Shore,
President and Chief Executive Officer of Park Electrochemical Corp. (hereinafter
“Park” or the Company”).

    This
letter confirms my telephone conversation with Ms. Tamara Tangen, Staff
Accountant, this afternoon in which I informed her that Park will provide you
with a response to your letter of comments dated December 23, 2009 on or before
Friday, January 22, 2010.

    Sincerely,

    PARK
ELECTROCHEMICAL CORP.

    /s/
Stephen E. Gilhuley

    Stephen
E. Gilhuley

    Executive
Vice President, Secretary and General Counsel

    jc

    U:\SEC
Confirm letter.doc

    48 South
Service Road, Suite 300, Melville, NY 11747 / Phone +1.631.465.3600 / Fax
+1.631.465.3100 / www.parkelectro.com

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