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SEC Company Response from Park Dental Partners, (PARK) — Nov 24, 2025

Park Dental Partners, Inc.
Date: Nov. 24, 2025 · CIK: 0002069604 · Accession: 0001104659-25-115350

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-290001

Date
November 24, 2025
Author
Jeff Peterson
Form
CORRESP
Company
Park Dental Partners, Inc.

Letter

PARK DENTAL PARTNERS, INC.

2200 County Road C West, Ste. 2210

Roseville, Minnesota 55113

November 24, 2025

VIA EDGAR

United States Securities and Exchange Commission

100 F. Street, NE

Washington, DC 20549

Division of Corporation Finance

Attn: Nicholas O'Leary

Re: Park Dental Partners, Inc.

Registration Statement on Form S-1, as amended

File No. 333-290001

Ladies and gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, Northland Capital Markets Inc., as Representative of the several Underwriters, hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4:00 p.m., Eastern Time, on November 25, 2025, or as soon thereafter as practicable, or at such later time as the Company or its counsel may request via telephone call to the staff .

Pursuant to Rule 460 under the Securities Act, please be advised that there will be distributed to each underwriter or dealer, who is reasonably anticipated to be invited to participate in the distribution of the security, as many " E-red " copies of the Preliminary Prospectus as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.

The undersigned advises that it has complied and will continue to comply, and that it has been informed by the participating underwriters and dealers that they have complied with and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

Thank you,

NORTHLAND CAPITAL MARKETS, INC.

By: /s/ Jeff Peterson

Name: Jeff Peterson

Title: Head of Investment Banking

Show Raw Text
CORRESP
 1
 filename1.htm

 PARK DENTAL PARTNERS, INC.

 2200 County Road C West, Ste. 2210

 Roseville, Minnesota 55113

 November 24, 2025

 VIA EDGAR

 United States Securities and Exchange Commission

 100 F. Street, NE

 Washington, DC 20549

 Division of Corporation Finance

 Attn:
 Nicholas O'Leary

 Re: Park Dental Partners, Inc.

 Registration Statement
on Form S-1, as amended

 File No. 333-290001

 Ladies and gentlemen:

 Pursuant to Rule 461
of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended,
Northland Capital Markets Inc., as Representative of the several Underwriters, hereby requests acceleration of the effective date of
the above-referenced Registration Statement so that it will become effective at 4:00 p.m., Eastern Time, on November 25, 2025, or as
soon thereafter as practicable, or at such later time as the Company or its counsel may request
via telephone call to the staff .

 Pursuant to Rule 460
under the Securities Act, please be advised that there will be distributed to each underwriter or dealer, who is reasonably anticipated
to be invited to participate in the distribution of the security, as many " E-red " copies of the Preliminary Prospectus
as appears to be reasonable to secure adequate distribution of the Preliminary Prospectus.

 The undersigned advises that
it has complied and will continue to comply, and that it has been informed by the participating underwriters and dealers that they have
complied with and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

 Thank you,

 NORTHLAND CAPITAL MARKETS, INC.

 By:
 /s/
 Jeff Peterson

 Name:
 Jeff Peterson

 Title:
 Head of Investment Banking