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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