PAR TECHNOLOGY CORP — Regulatory Filings 2021

Apr 19, 2021

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PAR Technology Corporation

PAR Technology Park

8383 Seneca Turnpike

New Hartford, New York 13413

(315) 738-0600

April 19, 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:
Registration Statement on Form S-3
Filed April 12, 2021
File No. 333-255183

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 9:30 a.m., Eastern Time, on April 19, 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