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February 23, 2009
VIA EDGAR AND FACSIMILE
Mr. Jay Williamson U.S. Securities and Exchange Commission 100 F Street, N.E. Mail Stop 7010 Washington, DC 20549-7010
Re: National Beverage Corp. Form 10-K Filed July 17, 2008 File No. 001-14170 Schedule 14A Filed August 29, 2008
Dear Mr. Williamson:
We are special counsel to National Beverage Corp. (the Company ) and on behalf of our client, we acknowledge the receipt by the Company of the Commissions comment letter, dated February 9, 2009, with respect to the Companys Annual Report on Form 10-K as filed with the Commission on July 17, 2008 and the Companys Schedule 14A as filed with the Commission on August 29, 2008 (the Comment Letter ). The Company intends to respond to the Comment Letter not later than March 16, 2009. Please feel free to contact me directly at (305) 539-3300 or my associate, Matthew Ogurick, Esq., directly at (305) 539-3352 with any questions or comments.
cc: George R. Bracken, Senior Vice President Finance, National Beverage Corp. File
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