PARKS! AMERICA, INC.
1300 Oak Grove Road
Pine Mountain, GA 31822
Via EDGAR
March 20, 2013
Mr. David R. Humphrey
Accounting Branch Chief
Ms. Amy Geddes
Securities and Exchange Commission
100 F. Street N.E.
Washington, D.C. 20549
Re:
Parks! America, Inc.
Form 10-K for the fiscal year ended September 30, 2012
Filed December 28, 2012
File No. 000-51254
Form 10-Q for the quarterly period ended December 30, 2012
Filed February 6, 2013
File No. 0-51254
Dear Mr. Humphrey and Ms. Geddes:
With respect to your letter dated March 7, 2013 concerning our annual report on Form 10-K for the fiscal year ended September 30, 2012 that was filed on December 28, 2012 and the quarterly report on Form 10-Q for the quarter ended December 30, 2012 that was filed on February 6, 2013, we expect to respond to your comments on or before April 5, 2013. Please contact the undersigned if this is not acceptable.
Thank you.
Very truly yours,
/s/ Dale Van Voorhis
Dale Van Voorhis
President and Chief Executive Officer
Parks! America, Inc.
cc:
Jon Gardner
