Full syntax :
#parent name
This tells StrongHelp which page to open at adjust-close of the current page, when it has no other history.
When you click on a link and open a page, the new page gets the history of the old page + the name of the old page itself, but the first page has no history, and that is where "Parent" enters.
The main reason for using "Parent" is to tie pages opened by pressing "F1" in an editor to a hierarchy.
Example:
Wimp_Poll (&400C7)
#Parent Wimp_