SEC Company Response from PARK AEROSPACE CORP (PKE) (CIK 0000076267) (PKE) — Mar 8, 2010

PARK AEROSPACE CORP (PKE) (CIK 0000076267)
Date: March 8, 2010 · CIK: 0000076267 · Accession: 0001133796-10-000088

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File numbers found in text: 001-04415

Referenced dates: February 23, 2010

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 Washington, D.C. 20549 Mail Stop 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 February 23, 2010 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 February 23, 2010 on or before Friday, March 19, 2010.

Sincerely,
PARK
ELECTROCHEMICAL CORP.

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CORRESP
1
filename1.htm

    Unassociated Document

      Via
Edgar

      March 8,
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 February 23, 2010 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 February 23, 2010 on or before
Friday, March 19, 2010.

      Sincerely,

      PARK
ELECTROCHEMICAL CORP.

        /s/
Stephen E. Gilhuley

        Stephen
E. Gilhuley

      Executive
Vice President, Secretary and General Counsel

      mb

    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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