Via EDGAR
March 22, 2012
Ms. Tamara Tangen
Staff Accountant
Division of Corporation Finance
Securities and Exchange Commission
Washington, D.C. 20549
| Re: | Park Electrochemical Corp. |
Form 10-K for the Fiscal Year Ended February 27, 2011
Filed on May 12, 2011
Forms 8-K filed on September 27, 2011 and December 21, 2011
File No. 001-04415
Dear Ms. Tangen:
We have received the comments relating to the above referenced filings presented in the letter signed by Craig D. Wilson and dated March 9, 2012 to Mr. Brian E. Shore, President and Chief Executive Officer of Park Electrochemical Corp. (hereinafter “Park”).
This letter confirms my telephone conversation with you Tuesday afternoon. As we discussed, Park’s fiscal year ended on February 26, 2012. As a result, the key personnel necessary to prepare our response have not been able to devote sufficient attention to preparing our response. Accordingly, we intend to provide you with a response to your comments on or before Friday, April 6, 2012.
Sincerely,
/s/ Stephen M. Banker
Stephen M. Banker
Vice President and General Counsel
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