September 05, 2006








RE:  PAR  Technology  Corporation
     Form 10-Q for the Fiscal Quarter Ended June 30, 2006
     File No. 001-09720



Dear Mr. Jason Niethamer:

We are in  receipt  of your  comment  letter  dated  September 5,  2006  and
we would respectfully  like to request an  extension of time to respond by
October 5, 2006.  The additional  time needed is for our  independent
accounting firm to complete their review process of our response.

Sincerely,


Ronald J. Casciano
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/s/Ronald J. Casciano
VP, C.F.O. & Treasurer