SEC Comment Letter 0000000000-23-011648 to NATIONAL BEVERAGE CORP (FIZZ) (CIK 0000069891) (FIZZ)
NATIONAL BEVERAGE CORP (FIZZ) (CIK 0000069891)
Date: Oct. 24, 2023 · CIK: 0000069891 · Accession: 0000000000-23-011648
AI Filing Summary & Sentiment
File numbers found in text: 001-14170
Letter
United States securities and exchange commission logo October 24, 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 October 12, 2023 File No. 001-14170 Dear George R. Bracken: We have reviewed your October 12, 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 September 15, 2023 letter. 10-K for Fiscal Year Ended April 29, 2023 Management's Discussion and Analysis of Financial Condition and Results of Operations, page 1.We note your response to prior comment 1 and reissue it in part. Please explain how you evaluate climate-related regulations and business trends, and describe your analytical procedure in determining that you have not observed, in any quantifiable manner, each of the indirect consequences of climate-related regulations or business trends for which disclosure was not deemed necessary. In addition, describe your analyses in concluding that to date you had not experienced a material impact on your operations due to being perceived as inattentive to the risks of climate change and/or unresponsive to increasing demands for information and action by various stakeholders. Please also describe your analyses for your determination that you have not identified any material increase or decrease in demand for your products due to the potential adverse consequences to your
FirstName LastNameGeorge R. Bracken Comapany NameNational Beverage Corp. October 24, 2023 Page 2 FirstName LastName George R. Bracken National Beverage Corp. October 24, 2023 Page 2 reputation resulting from your operations or products that produce material greenhouse gas emissions, and provide support for your determinations of materiality. 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
Show Raw Text
United States securities and exchange commission logo
October 24, 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 October 12, 2023
File No. 001-14170
Dear George R. Bracken:
We have reviewed your October 12, 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 September 15,
2023 letter.
10-K for Fiscal Year Ended April 29, 2023
Management's Discussion and Analysis of Financial Condition and Results of Operations, page
12
1.We note your response to prior comment 1 and reissue it in part. Please explain how you
evaluate climate-related regulations and business trends, and describe your analytical
procedure in determining that you have not observed, in any quantifiable manner, each of
the indirect consequences of climate-related regulations or business trends for which
disclosure was not deemed necessary. In addition, describe your analyses in concluding
that to date you had not experienced a material impact on your operations due to being
perceived as inattentive to the risks of climate change and/or unresponsive to increasing
demands for information and action by various stakeholders. Please also describe your
analyses for your determination that you have not identified any material increase or
decrease in demand for your products due to the potential adverse consequences to your
FirstName LastNameGeorge R. Bracken
Comapany NameNational Beverage Corp.
October 24, 2023 Page 2
FirstName LastName
George R. Bracken
National Beverage Corp.
October 24, 2023
Page 2
reputation resulting from your operations or products that produce material greenhouse
gas emissions, and provide support for your determinations of materiality.
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