-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, OIg8+SPM6ZEpXSD2Ker35+SGuYSeyKEiJ+Lj4LEEq3jDjWzjYyHgzgXKnTpC8+ZP XIl/995+PiplHlnsxV8ynQ== 0000950144-09-002265.txt : 20091001 0000950144-09-002265.hdr.sgml : 20091001 20090316165707 ACCESSION NUMBER: 0000950144-09-002265 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090316 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NATIONAL BEVERAGE CORP CENTRAL INDEX KEY: 0000069891 STANDARD INDUSTRIAL CLASSIFICATION: BOTTLED & CANNED SOFT DRINKS CARBONATED WATERS [2086] IRS NUMBER: 592605822 STATE OF INCORPORATION: DE FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8100 SW 10TH STREET STREET 2: SUITE 4000 CITY: FT. LAUDERDALE STATE: FL ZIP: 33324 BUSINESS PHONE: 9545810922 MAIL ADDRESS: STREET 1: 8100 SW 10TH STREET STREET 2: SUITE 4000 CITY: FT. LAUDERDALE STATE: FL ZIP: 33324 CORRESP 1 filename1.htm SEC CORRESPONDENCE LETTER
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 Company’s Senior Vice President — Finance due to illness.
The Company intends to submit its responses to the Staff’s 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

 -----END PRIVACY-ENHANCED MESSAGE-----