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SEC Company Response from PARK AEROSPACE CORP (PKE) (CIK 0000076267) (PKE) — Mar 22, 2012

PARK AEROSPACE CORP (PKE) (CIK 0000076267)
Date: March 22, 2012 · CIK: 0000076267 · Accession: 0001133796-12-000047

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File numbers found in text: 001-04415

Date
March 22, 2012
Author
/s/ Stephen M. Banker
Form
CORRESP
Company
PARK AEROSPACE CORP (PKE) (CIK 0000076267)

Letter

Via EDGAR Division of Corporation Finance Securities and Exchange Commission Form 10-K for the Fiscal Year Ended February 27, 2011 Filed on May 12, 2011 Forms 8-K filed on September 27, 2011 and December 21, 2011 File No. 001-04415

Re: Park Electrochemical Corp.

Dear Ms. Tangen:

We have received the comments relating to the above referenced filings presented in the letter signed by Craig D. Wilson and dated March 9, 2012 to Mr. Brian E. Shore, President and Chief Executive Officer of Park Electrochemical Corp. (hereinafter “Park”).

This letter confirms my telephone conversation with you Tuesday afternoon. As we discussed, Park’s fiscal year ended on February 26, 2012. As a result, the key personnel necessary to prepare our response have not been able to devote sufficient attention to preparing our response. Accordingly, we intend to provide you with a response to your comments on or before Friday, April 6, 2012.

Sincerely,
/s/ Stephen M. Banker

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CORRESP
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Via EDGAR

March 22, 2012

Ms. Tamara Tangen

Staff Accountant

Division of Corporation Finance

Securities and Exchange Commission

Washington, D.C. 20549

 Re: Park Electrochemical Corp.

Form 10-K for the Fiscal
Year Ended February 27, 2011

Filed on May 12, 2011

Forms 8-K filed on
September 27, 2011 and December 21, 2011

File No. 001-04415

Dear Ms. Tangen:

We have received the comments relating
to the above referenced filings presented in the letter signed by Craig D. Wilson and dated March 9, 2012 to Mr. Brian E. Shore,
President and Chief Executive Officer of Park Electrochemical Corp. (hereinafter “Park”).

This letter confirms my telephone conversation
with you Tuesday afternoon. As we discussed, Park’s fiscal year ended on February 26, 2012. As a result, the key personnel
necessary to prepare our response have not been able to devote sufficient attention to preparing our response. Accordingly, we
intend to provide you with a response to your comments on or before Friday, April 6, 2012.

Sincerely,

/s/ Stephen M. Banker

Stephen M. Banker

Vice President and General Counsel

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