natbev_corr-030411.htm
March 4, 2011
Mr. John Reynolds
Assistant Director
Division of Corporation Finance
United States Securities and Exchange Commission
Washington, D.C. 20549
Re: |
National Beverage Corp.
Annual Report on Form 10-K for the Fiscal Year Ended May 1, 2010
And Documents Incorporated by Reference
Filed July 15, 2010
File No. 001-14170
|
Dear Mr. Reynolds:
National Beverage Corp. intends to provide its written response to your comment letter no later than Friday, March 11, 2011.
If you have any questions, please contact me via e-mail at dmccoy@nationalbeverage.com or via telephone at (954) 581-0922.
Very truly yours,
Dean A. McCoy
Senior Vice President and Chief Accounting Officer