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 |
