SEC Company Response from PARK AEROSPACE CORP (PKE) (CIK 0000076267) (PKE) — Jan 21, 2010

PARK AEROSPACE CORP (PKE) (CIK 0000076267)
Date: Jan. 21, 2010 · CIK: 0000076267 · Accession: 0001133796-10-000021

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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 Park Electrochemical Corp. Form 10-K for the fiscal year ended March 1, 2009 Filed on May 15, Form 8-K Filed on 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 morning 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 29, 2010 rather than Friday, January 22, 2010, as I had indicated in my January 5, 2010 letter to you, due to illnesses and travel schedules of members of the Company’s management who must be involved in the preparation or review of the Company’s response.

Sincerely,
PARK
ELECTROCHEMICAL CORP.

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CORRESP
1
filename1.htm

    Unassociated Document

    Via
Edgar

    January
21, 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 on 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 morning 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 29, 2010 rather than Friday, January 22, 2010, as I had
indicated in my January 5, 2010 letter to you, due to illnesses and travel
schedules of members of the Company’s management who must be involved in the
preparation or review of the Company’s response.

    Sincerely,

    PARK
ELECTROCHEMICAL CORP.

    /s/
Stephen E. Gilhuley

    Stephen
E. Gilhuley

    Executive
Vice President, Secretary and General Counsel

    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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