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November 9, 2023
George R. Bracken
Executive Vice President Finance
National Beverage Corp.
8100 SW Tenth Street, Suite 4000
Fort Lauderdale, FL 33324
Re: National Beverage
Corp.
Form 10-K for the
Fiscal Year Ended April 29, 2023
Response dated
November 3, 2023
File No. 001-14170
Dear George R. Bracken:
We have reviewed your November 3, 2023 response to our comment
letter and have the
following comment.
Please respond to this letter within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe a
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your response to this letter, we may have
additional comments. Unless
we note otherwise, any references to prior comments are to comments in
our October 24, 2023
letter.
Form 10-K for Fiscal Year Ended April 29, 2023
General
1. We note your response
to prior comment 1 that certain retailer customers have indicated
that they have
established goals for minimizing their greenhouse gas emissions impacts in
their supply chain. You
also disclose that your engineering staff's current estimates
indicate that
achievement of those customers' specific goals will not require a material
increase in future
capital expenditures or operating costs. Please provide support for your
determination as to
materiality.
George R. Bracken
FirstName LastNameGeorge R. Bracken
National Beverage Corp.
Comapany 9,
November NameNational
2023 Beverage Corp.
November
Page 2 9, 2023 Page 2
FirstName LastName
Please contact Michael Purcell at 202-551-5351 or Karina Dorin at
202-551-3763 with
any questions.
Sincerely,
Division of
Corporation Finance
Office of Energy &
Transportation