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                       November 27, 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
                                                            Filed June 28, 2023
                                                            File No. 001-14170

       Dear George R. Bracken:

              We have completed our review of your filing. We remind you that 
the company and its
       management are responsible for the accuracy and adequacy of their 
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.



                                                                                
                       Sincerely,

                                                                                
                       Division of Corporation Finance
                                                                                
                       Office of Energy & Transportation