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

PARK AEROSPACE CORP (PKE) (CIK 0000076267)
Date: May 22, 2012 · CIK: 0000076267 · Accession: 0001133796-12-000110

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File numbers found in text: 001-04415

Referenced dates: May 8, 2012

Date

May 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 Mr. Wilson:

We have received the comments relating to the above referenced filings presented in your letter dated May 8, 2012 to Mr. Brian E. Shore, President and Chief Executive Officer of Park Electrochemical Corp. (hereinafter “Park”).

As we expressed in our exchange of telephone messages, this letter confirms that we intend to provide you with a response to your comments on or before Friday, June 15, 2012.

Sincerely,
/s/ Stephen M. Banker

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CORRESP
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Via EDGAR

May 22, 2012

Mr. Craig D. Wilson

Senior Assistant Chief 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 Mr. Wilson:

We have received the comments relating
to the above referenced filings presented in your letter dated May 8, 2012 to Mr. Brian E. Shore,
President and Chief Executive Officer of Park Electrochemical Corp. (hereinafter “Park”).

As we expressed in our exchange of telephone
messages, this letter confirms that we intend to provide you with a response to your comments on or before Friday, June 15, 2012.

Sincerely,

/s/ Stephen M. Banker

Stephen M. Banker

Vice President and General Counsel

jc

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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