SEC Comment Letter for BOSTON BEER CO INC (SAM) (CIK 0000949870) (SAM) — Sep 27, 2022
BOSTON BEER CO INC (SAM) (CIK 0000949870)
Date: Sept. 27, 2022 · CIK: 0000949870 · Accession: 0000000000-22-010628
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United States securities and exchange commission logo
September 27, 2022
Frank Smalla
Chief Financial Officer
BOSTON BEER CO INC
One Design Center Place, Suite 850
Boston, MA 02210
Re:BOSTON BEER CO INC
Form 10-K for the fiscal year ended December 25, 2021
File No. 1-14092
Dear Mr. Smalla:
We have completed our review of your filings. 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 Manufacturing