SEC Company Response from PAR TECHNOLOGY CORP (PAR) (CIK 0000708821) (PAR) — Aug 31, 2021

PAR TECHNOLOGY CORP (PAR) (CIK 0000708821)
Date: Aug. 31, 2021 · CIK: 0000708821 · Accession: 0001140361-21-029871

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AI Filing Summary & Sentiment

File numbers found in text: 333-259170

Date

August 31, 2021

Author

/s/ Cathy King

Form

CORRESP

Company

PAR TECHNOLOGY CORP (PAR) (CIK 0000708821)

Letter

PAR Technology Corporation

PAR Technology Park

8383 Seneca Turnpike

New Hartford, New York 13413

(315) 738-0600

August 31, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Alexandra Barone

Re:

PAR Technology Corporation

Registration Statement on Form S-3

Filed August 30, 2021

File No. 333-259170

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, PAR Technology Corporation, a Delaware corporation (the “Company”), hereby respectfully requests that the effective time of the above-referenced Registration Statement on Form S-3 filed by the Company (the “Registration Statement”) be accelerated to 4:30 p.m., Eastern Time, on September 2, 2021 or as soon thereafter as practicable.

Once the Registration Statement has been declared effective, please orally confirm that event with Boris Dolgonos of Gibson, Dunn & Crutcher LLP at (212) 351-4046.

Sincerely,
PAR TECHNOLOGY CORPORATION

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CORRESP
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      PAR Technology Corporation

      PAR Technology Park

      8383 Seneca Turnpike

      New Hartford, New York 13413

      (315) 738-0600

    August 31, 2021

    VIA EDGAR

    U.S. Securities and Exchange Commission

      Division of Corporation Finance

      100 F Street, N.E.

      Washington, D.C. 20549

    Attn:  Alexandra Barone

          Re:

            PAR Technology Corporation

              Registration Statement on Form S-3

              Filed August 30, 2021

              File No. 333-259170

    Ladies and Gentlemen:

    Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, PAR Technology Corporation, a Delaware corporation (the “Company”), hereby respectfully requests
      that the effective time of the above-referenced Registration Statement on Form S-3 filed by the Company (the “Registration Statement”) be accelerated to 4:30 p.m., Eastern Time, on September 2, 2021 or as soon thereafter as practicable.

    Once the Registration Statement has been declared effective, please orally confirm that event with Boris Dolgonos of Gibson, Dunn & Crutcher LLP at (212) 351-4046.

              Sincerely,

            PAR TECHNOLOGY CORPORATION

            /s/ Cathy King

            Cathy King

            General Counsel

          cc:

            Boris Dolgonos, Gibson, Dunn & Crutcher LLP

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