8100 SW Tenth Street Suite 4000 Fort Lauderdale, FL 33324 |
Tel: (954) 581-0922 Fax: (954) 473-4710 www.nationalbeverage.com |
August 31, 2023
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F. Street, N.E.
Washington, D.C. 20549
RE: |
National Beverage Corp. |
Form 10-K for the Fiscal Year Ended April 29, 2023 | |
Filed June 28, 2023 | |
File No. 001-14170 |
Dear Mr. Purcell and Ms. Dorin:
Please allow this to confirm our discussion this afternoon in which National Beverage Corp. requested and received an extension through September 6, 2023, to provide its written response to the comment letter dated August 3, 2023. Thank you.
Sincerely,
/s/ George R. Bracken
George R. Bracken
Executive Vice President – Finance