8100 SW Tenth Street

Suite 4000

Fort Lauderdale, FL 33324

Tel: (954) 581-0922

Fax: (954) 473-4710

www.nationalbeverage.com

August 16, 2023

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F. Street, N.E.

Washington, D.C. 20549

RE:

Form 10-K for the Fiscal Year Ended April 29, 2023

Filed June 28, 2023

File No.         001-14170

Dear Mr. Purcell and Ms. Dorin:

National Beverage Corp. (the “Company”) is in receipt of your letter dated August 3, 2023 with respect to the Company’s above-referenced filing. The comment letter requests that the Company provide its written response within ten (10) business days or to advise when it will provide a response. As discussed this afternoon by telephone, the Company is in the process of preparing its response, and respectfully requests an extension to August 31, 2023, to provide its written response.

If you have any questions pertaining to the extension request, please do not hesitate to contact me at (954) 581-0922.

Sincerely,

/s/ George R. Bracken

George R. Bracken

Executive Vice President – Finance