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                     January 23, 2024

       P. Matthew Farabaugh
       Chief Financial Officer
       Park Aerospace Corp.
       1400 Old Country Road
       Westbury, NY 11590

                                                        Re: Park Aerospace
Corp.
                                                            Form 10-K for
Fiscal Year Ended February 26, 2023
                                                            File No. 001-04415

       Dear P. Matthew Farabaugh:

              We have completed our review of your filing. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.




                     Sincerely,


                     Division of Corporation Finance

                     Office of Manufacturing