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SEC Company Response from PARK AEROSPACE CORP (PKE) (CIK 0000076267) (PKE) — Jan 4, 2024

PARK AEROSPACE CORP (PKE) (CIK 0000076267)
Date: Jan. 4, 2024 · CIK: 0000076267 · Accession: 0001437749-24-000558

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Summary

Reasoning

Referenced dates: December 19, 2023

Date
January 4, 2024
Author
/s/ P. Matthew Farabaugh
Form
CORRESP
Company
PARK AEROSPACE CORP (PKE) (CIK 0000076267)

Letter

Division of Corporation Finance Park Aerospace Corp. Form 10-K for the year ended February 26, 2023 Forms 8-K Filed May 11, 2023 File No. 1-4415

Re:

Dear Mr. Stertzel

We are in receipt of your letter dated December 19, 2023, regarding the above referenced filings for Park Aerospace Corp. The holidays have delayed our ability to prepare a thorough response. We request an additional ten business days, to January 18, 2024, to respond to your comments.

Thank you for your consideration.

Sincerely,
/s/ P. Matthew Farabaugh

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CORRESP
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	pke20240104_corresp.htm

January 4, 2024

Mr. Kevin Stertzel

Division of Corporation Finance

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

			Re:

			Park Aerospace Corp.

Form 10-K for the year ended February 26, 2023

Forms 8-K Filed May 11, 2023

File No. 1-4415

Dear Mr. Stertzel

We are in receipt of your letter dated December 19, 2023, regarding the above referenced filings for Park Aerospace Corp. The holidays have delayed our ability to prepare a thorough response. We request an additional ten business days, to January 18, 2024, to respond to your comments.

Thank you for your consideration.

Sincerely,

/s/ P. Matthew Farabaugh

P. Matthew Farabaugh

Senior Vice President and Chief Financial Officer

Park Aerospace Corp.