PAR Technology Corporation
PAR Technology Park
8383 Seneca Turnpike
New Hartford, New York 13413
(315) 738-0600
November 2, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attn: Matthew Crispino, Staff Attorney and Jan Woo, Legal Branch Chief
| Re: | PAR Technology Corporation |
Registration Statement on Form S-3
Filed October 26, 2018
File No. 333-228026
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 4:00 p.m., Eastern Time, on, November 6, 2018 or as soon thereafter as practicable.
Once the Registration Statement has been declared effective, please orally confirm that event with Andrew L. Fabens of Gibson, Dunn & Crutcher LLP, counsel to the Company, at (212) 351-4034.
[Signature page follows]
| | Very truly yours, |
| | |
| | PAR Technology Corporation |
| | |
| | /s/ Donald H. Foley |
| | Donald H. Foley |
| | Chief Executive Officer and President |
| | (Principal Executive Officer) |
cc: Andrew L. Fabens, Gibson, Dunn & Crutcher LLP
