April 13, 2009

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-7010

Attention: Joanna Lam

Karl Hiller

Sean Donahue

Laura Nicholson

H. Roger Schwall

Re: SEC Comment Letter dated April 1, 2009

Green Mountain Coffee Roasters, Inc.

Form 10-K for the fiscal year ended September 27, 2008

Form 10-Q for the thirteen weeks ended December 27, 2008

Definitive Proxy Statement on Schedule 14A filed January 26, 2009

Response letter dated March 11, 2009

File No. 001-12340

Ladies and Gentlemen:

This letter is to confirm our telephone conversation this morning with Ms. Lam of staff of the Securities and Exchange Commission wherein we advised Ms. Lam that our response to the staff’s comment later dated April 1, 2009 would be provided by April 24, 2009.

Very truly yours,

/s/ Frances G. Rathke

Frances G. Rathke

Chief Financial Officer

Green Mountain Coffee Roasters, Inc.