SEC Company Response from PARK AEROSPACE (PKE) — Jan 20, 2026
PARK AEROSPACE CORP
Date: Jan. 20, 2026 · CIK: 0000076267 · Accession: 0001437749-26-001495
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292696
Letter
VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing Attention: Park Aerospace Corp. Registration Statement on Form S-3 File No. 333-292696 Filed January 13, 2026
Dear Ms. Donahue:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Park Aerospace Corp. (the “Company”) hereby requests that the effective date of the above referenced Registration Statement on Form S-3 be accelerated so that it will become effective at 4:30 p.m. Eastern time on January 21, 2026, or as soon as practicable thereafter.
Please contact Thomas S. Levato of DLA Piper LLP (US), counsel to the Company, at (212) 335-4545 with any questions, and please notify him when this request for acceleration has been granted.
Sincerely,
PARK AEROSPACE CORP.
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CORRESP 1 filename1.htm pke20260117_corresp.htm Park Aerospace Corp. 1400 Old Country Road Westbury, NY 11590 January 20, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, N.E. Washington, D.C. 20549 Attention: Erin Donahue Re: Park Aerospace Corp. Registration Statement on Form S-3 File No. 333-292696 Filed January 13, 2026 Dear Ms. Donahue: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Park Aerospace Corp. (the “Company”) hereby requests that the effective date of the above referenced Registration Statement on Form S-3 be accelerated so that it will become effective at 4:30 p.m. Eastern time on January 21, 2026, or as soon as practicable thereafter. Please contact Thomas S. Levato of DLA Piper LLP (US), counsel to the Company, at (212) 335-4545 with any questions, and please notify him when this request for acceleration has been granted. Sincerely, PARK AEROSPACE CORP. By: /s/ Brian E. Shore Name: Brian E. Shore Title: Chief Executive Officer cc: Thomas S. Levato, DLA Piper LLP (US)