January 4, 2024
Mr. Kevin Stertzel
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: | Park Aerospace Corp. |
Form 10-K for the year ended February 26, 2023
Forms 8-K Filed May 11, 2023
File No. 1-4415
Dear Mr. Stertzel
We are in receipt of your letter dated December 19, 2023, regarding the above referenced filings for Park Aerospace Corp. The holidays have delayed our ability to prepare a thorough response. We request an additional ten business days, to January 18, 2024, to respond to your comments.
Thank you for your consideration.
Sincerely,
/s/ P. Matthew Farabaugh
P. Matthew Farabaugh
Senior Vice President and Chief Financial Officer
Park Aerospace Corp.