0001078782-13-000505.txt : 20130823 0001078782-13-000505.hdr.sgml : 20130823 20130320165214 ACCESSION NUMBER: 0001078782-13-000505 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130320 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PARKS AMERICA, INC CENTRAL INDEX KEY: 0001297937 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION [7990] IRS NUMBER: 910626756 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1300 OAK GROVE RD CITY: PINE MOUNTAIN STATE: GA ZIP: 31822 BUSINESS PHONE: 706-663-8744 MAIL ADDRESS: STREET 1: 1300 OAK GROVE RD CITY: PINE MOUNTAIN STATE: GA ZIP: 31822 FORMER COMPANY: FORMER CONFORMED NAME: GREAT AMERICAN FAMILY PARKS INC DATE OF NAME CHANGE: 20040721 CORRESP 1 filename1.htm PARKS

PARKS! AMERICA, INC.

1300 Oak Grove Road

Pine Mountain, GA 31822



Via EDGAR


March 20, 2013


Mr. David R. Humphrey

Accounting Branch Chief

Ms. Amy Geddes

Securities and Exchange Commission

100 F. Street N.E.

Washington, D.C. 20549


Re:

Parks! America, Inc.

Form 10-K for the fiscal year ended September 30, 2012

Filed December 28, 2012

File No. 000-51254


Form 10-Q for the quarterly period ended December 30, 2012

Filed February 6, 2013

File No. 0-51254


Dear Mr. Humphrey and Ms. Geddes:


With respect to your letter dated March 7, 2013 concerning our annual report on Form 10-K for the fiscal year ended September 30, 2012 that was filed on December 28, 2012 and the quarterly report on Form 10-Q for the quarter ended December 30, 2012 that was filed on February 6, 2013, we expect to respond to your comments on or before April 5, 2013.  Please contact the undersigned if this is not acceptable.


Thank you.


Very truly yours,



/s/ Dale Van Voorhis

Dale Van Voorhis

President and Chief Executive Officer

Parks! America, Inc.



cc:

Jon Gardner