April 17, 2009

Mr. John Reynolds
Assistant Director
Division of Corporate Finance
United States Securities and Exchange Commission
Washington, DC 20549-7010

RE:		National Beverage Corp. Form 10-K Filed July 17, 2008 File No. 001-14170 Schedule 14A Filed August 29, 2008 Supplementary Comment Letter Dated March 27, 2009

Dear Mr. Reynolds:

Confirming our April 13, 2009 conversation with Mr. Jay Williamson, National Beverage Corp. intends to file its written response no later than Monday, April 27, 2009.

If you have any questions, please feel free to call me at (954) 581-0922.

Sincerely,

/s/ George R. Bracken          
George R. Bracken
Senior Vice President — Finance