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SEC Company Response from NATURAL ALTERNATIVES INTERNATIONAL INC (NAII) (CIK 0000787253) (NAII) — Jul 21, 2005

NATURAL ALTERNATIVES INTERNATIONAL INC (NAII) (CIK 0000787253)
Date: July 21, 2005 · CIK: 0000787253 · Accession: 0001193125-05-146539

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 000-15701

Referenced dates: July 1, 2005

Date
July 21, 2005
Author
/s/ Cheryl Allaire
Form
CORRESP
Company
NATURAL ALTERNATIVES INTERNATIONAL INC (NAII) (CIK 0000787253)

Letter

Division of Corporation Finance United States Securities and Exchange Commission Natural Alternatives International, Inc. Form 10-K for the fiscal year ended June 30, 2004 Filed September 14, 2004 File Number 000-15701

Dear Mr. Peklenk:

This letter is submitted on behalf of Natural Alternatives International, Inc. As you and I discussed and agreed via telephone call July 19, 2005, Natural Alternatives International, Inc. has committed to respond to the comment letter dated July 1, 2005 from Mr. Jim B. Rosenberg regarding the above referenced filing not later than Friday, July 29, 2005.

Sincerely,
/s/ Cheryl Allaire

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CORRESP
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filename1.htm

Letter Of Correspondence

 LAW OFFICES OF

 FISHER THURBER LLP

 A Limited Liability Partnership Including Professional Corporations

Of Counsel

4225 Executive Square

F. Marshall Thurber

Suite 1600

Telephone (858) 535-9400

F. Kevin Loughran

La Jolla, California 92037-1483

Fax (858) 535-1616

 July 21, 2005

 Via Facsimile and EDGAR

 Mr. James Peklenk

 Staff Accountant

 Division of Corporation Finance

 United States Securities and Exchange Commission

 450 Fifth Street, N.W.

 Washington, D.C. 20549

 Facsimile No.: (202) 772-9217

Re:

Natural Alternatives International, Inc.

Form 10-K for the fiscal year ended June 30, 2004

Filed September 14, 2004

File Number 000-15701

 Dear Mr. Peklenk:

 This letter is submitted on behalf of Natural Alternatives International, Inc. As you and I
discussed and agreed via telephone call July 19, 2005, Natural Alternatives International, Inc. has committed to respond to the comment letter dated July 1, 2005 from Mr. Jim B. Rosenberg regarding the above referenced filing not later than Friday,
July 29, 2005.

Sincerely,

 /s/ Cheryl Allaire

Cheryl Allaire

cc:

Randell Weaver

John Reaves

David Fisher