CORRESP 1 filename1.htm SEC CORRESPONDENCE LETTER PAGEBREAK
March 16, 2009
Mr. John Reynolds Assistant Director Division of Corporate Finance United States Securities and Exchange Commission Washington, DC 20549-7010
Re: National Beverage Corporation Form 10-K Filed July 17, 2008 File No. 001-14170 Schedule 14A Filed August 29, 2008
Dear Mr. Reynolds:
As discussed with Mr. Jay Williamson on March 13, 2009, the Company is unable to meet to submit its responses to the comments on the above-referenced filing in the Staff comment letter dated February 9, 2009 due to the unavailability of the Companys Senior Vice President Finance due to illness.
The Company intends to submit its responses to the Staffs comments by no later than March 20, 2009.
If you have any questions with respect to the foregoing responses, please feel free to call me at (954) 581-0922.
Sincerely,
/s/ Dean A. McCoy Dean A. McCoy Senior Vice President Chief Accounting Officer
Folio /Folio