SEC Comment Letter for PAR TECHNOLOGY CORP (PAR) (CIK 0000708821) (PAR) — Feb 14, 2020
PAR TECHNOLOGY CORP (PAR) (CIK 0000708821)
Date: Feb. 14, 2020 · CIK: 0000708821 · Accession: 0000000000-20-001412
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File numbers found in text: 333-236361
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February 13, 2020
Savneet Singh
Chief Executive Officer
PAR Technology Corporation
PAR Technology Park
8383 Seneca Turnpike
New Hartford, New York 13413
Re:PAR Technology Corporation
Registration Statement on Form S-3
Filed February 11, 2020
File No. 333-236361
Dear Mr. Singh:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Glenn Pollner