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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000000000-06-028129.txt : 20061113
<SEC-HEADER>0000000000-06-028129.hdr.sgml : 20061110
<ACCEPTANCE-DATETIME>20060615104313
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-028129
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060615

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BOSTON BEER CO INC
		CENTRAL INDEX KEY:			0000949870
		STANDARD INDUSTRIAL CLASSIFICATION:	MALT BEVERAGES [2082]
		IRS NUMBER:				043284048
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1226

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		75 ARLINGTON ST
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02116
		BUSINESS PHONE:		6174821332

	MAIL ADDRESS:	
		STREET 1:		75 ARLINGTON ST
		STREET 2:		5TH FL
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02110
PUBLIC REFERENCE ACCESSION NUMBER:		0000950135-06-001623
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561


										June 15, 2006


Mr. Martin F. Roper
President and Chief Executive Officer
The Boston Beer Company, Inc.
75 Arlington Street
Boston, Massachusetts 02116


		RE:	The Boston Beer Company, Inc.
			Form 10-K for Fiscal Year Ended December 31, 2005
			Form 10-Q for Fiscal Quarter Ended April 1, 2006
			Filed March 15, 2006 and May 11, 2006
      File No.  1-14092

Dear Mr. Roper:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,


									George F. Ohsiek, Jr.
									Branch Chief
March 22, 2005
Page 1


</TEXT>
</DOCUMENT>
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