8-K

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 8-K
CURRENT REPORT

Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): April 25, 2011

J & J SNACK FOODS CORP.

(Exact name of registrant as specified in its charter)

New Jersey	0-14616	22-1935537
(State or Other Jurisdiction of Organization)	(Commission File Number)	(I.R.S. Employer Identification No.)

6000 Central Highway, Pennsauken, NJ 08109

(Address of principal executive offices) (Zip Code)

Registrant’s telephone number, including area code: (856) 665-9533

N/A
(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

⃞ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

⃞ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

⃞ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

⃞ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

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ITEM 2.02.  RESULTS OF OPERATIONS AND FINANCIAL CONDITIONS

On April 25, 2011, J & J Snack Foods Corp. issued a press release regarding its earnings for the second quarter of fiscal 2011.  

ITEM 9.01.  FINANCIAL STATEMENTS AND EXHIBITS.

(c) Exhibits

Exhibit Number	Description of Document
99.1	Press Release dated April 25, 2011

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	J & J SNACK FOODS CORP.
	By:	/s/ Gerald B. Shreiber
		Gerald B. Shreiber
		President
		/s/ Dennis G. Moore
		Dennis G. Moore
		Chief Financial Officer
Date: April 25, 2011

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EXHIBIT INDEX

Exhibit Number	Description
99.1	Press Release dated April 25, 2011

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EX-99.1

Exhibit 99.1

J & J Snack Foods Reports Second Quarter Sales and Earnings

PENNSAUKEN, N.J.--(BUSINESS WIRE)--April 25, 2011--J & J Snack Foods Corp. (NASDAQ-JJSF) today announced record sales and lower earnings for its second quarter and six months ended March 26, 2011.

Sales increased 3% to $162.7 million from $157.4 million in last year's second quarter. Net earnings decreased 4% to $8.7 million from $9.0 million last year. Earnings per diluted share were $.46 for the March quarter compared to $.48 last year. Operating income decreased 6% to $14.0 million this year from $14.8 million in the year ago period.

For the six months ended March 26, 2011, sales increased 4% to $318.4 million from $306.5 million in last year’s first half. Net earnings decreased 2% to $15.8 million in the six months from $16.1 million last year. Earnings per diluted share were $.84 for the six months compared to $.86 last year. Operating income decreased 5% to $24.9 million from $26.3 million in the year ago period.

Gerald B. Shreiber, J & J’s President and Chief Executive Officer, commented, "Although our overall sales grew modestly, higher input costs and operating expenses impacted our profitability for the period and the six months."

J & J Snack Foods Corp.’s principal products include SUPERPRETZEL, PRETZEL FILLERS and other soft pretzels, ICEE, SLUSH PUPPIE and ARCTIC BLAST frozen beverages, LUIGI’S, MAMA TISH’S, SHAPE UPS, MINUTE MAID* and BARQ’S** frozen juice bars and ices, WHOLE FRUIT sorbet and frozen fruit bars, MARY B’S biscuits and dumplings, DADDY RAY’S fig and fruit bars, TIO PEPE’S and CALIFORNIA CHURROS churros, THE FUNNEL CAKE FACTORY funnel cakes, and MRS. GOODCOOKIE, CAMDEN CREEK, COUNTRY HOME and READI-BAKE cookies. J & J has manufacturing facilities in Pennsauken, Bridgeport and Bellmawr, New Jersey; Scranton, Hatfield and Chambersburg, Pennsylvania; Carrollton, Texas; Atlanta, Georgia; Moscow Mills, Missouri; Pensacola, Florida and Colton, Vernon and Norwalk, California.

*MINUTE MAID is a registered trademark of The Coca-Cola Company.

**BARQ’S is a registered trademark of Barq’s Inc.

	Consolidated Statement of Operations
	Three Months Ended				Six Months Ended
	March 26,		March 27,		March 26,		March 27,
	2011		2010		2011		2010
	(unaudited)
	(in thousands)
Net sales	$	162,731	$	157,361	$	318,363	$	306,463
Cost of goods sold		113,709		107,564		223,240		210,647
Gross profit		49,022		49,797		95,123		95,816
Operating expenses		35,068		34,977		70,196		69,505
Operating income		13,954		14,820		24,927		26,311
Other income		171		198		371		481
Earnings before income taxes		14,125		15,018		25,298		26,792
Income taxes		5,466		6,018		9,545		10,701
Net earnings	$	8,659	$	9,000	$	15,753	$	16,091
Earnings per diluted share	$	.46	$	.48	$	.84	$	.86
Earnings per basic share	$	.46	$	.49	$	.85	$	.87
Weighted average number of diluted shares		18,767		18,666		18,734		18,691
Weighted average number of basic shares		18,638		18,477		18,608		18,510
			Consolidated Balance Sheets
			March 26, 2011				September 25, 2010
			(unaudited)
			(in thousands)
Cash & cash equivalents			$	96,436			$	74,665
Current marketable securities held to maturity				25,550				15,481
Other current assets				128,294				130,385
Property, plant & equipment, net				108,316				110,092
Goodwill				70,070				70,070
Other intangible assets, net				52,735				55,284
Marketable securities held to maturity				10,998				26,300
Other				2,239				1,717
Total			$	494,638			$	483,994
Current liabilities			$	67,498			$	71,081
Long-term obligations under capital leases				493				619
Deferred income taxes				30,401				30,401
Other long-term obligations				1,167				1,318
Stockholders’ equity				395,079				380,575
Total			$	494,638			$	483,994

The forward-looking statements contained herein are subject to certain risks and uncertainties that could cause actual results to differ materially from those projected in the forward-looking statements. Readers are cautioned not to place undue reliance on these forward-looking statements, which reflect management’s analysis only as of the date hereof. The Company undertakes no obligation to publicly revise or update these forward-looking statements to reflect events or circumstances that arise after the date hereof.

CONTACT:
J & J Snack Foods Corp.
Dennis G. Moore
Senior Vice President
Chief Financial Officer
(856) 532-6603