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<SEC-DOCUMENT>0000950144-06-008774.txt : 20060913
<SEC-HEADER>0000950144-06-008774.hdr.sgml : 20060913
<ACCEPTANCE-DATETIME>20060913172300
ACCESSION NUMBER:		0000950144-06-008774
CONFORMED SUBMISSION TYPE:	NT 10-Q
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060729
FILED AS OF DATE:		20060913
DATE AS OF CHANGE:		20060913
EFFECTIVENESS DATE:		20060913

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NATIONAL BEVERAGE CORP
		CENTRAL INDEX KEY:			0000069891
		STANDARD INDUSTRIAL CLASSIFICATION:	BOTTLED & CANNED SOFT DRINKS CARBONATED WATERS [2086]
		IRS NUMBER:				592605822
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		NT 10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14170
		FILM NUMBER:		061089116

	BUSINESS ADDRESS:	
		STREET 1:		ONE NORTH UNIVERSITY DRIVE
		STREET 2:		BUILDING A 4TH FLOOR
		CITY:			FORT LAUDERDALE
		STATE:			FL
		ZIP:			33324
		BUSINESS PHONE:		3055810922

	MAIL ADDRESS:	
		STREET 1:		1 NORTH UNIVERSITY DR
		CITY:			PLANTATION
		STATE:			FL
		ZIP:			33324
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 10-Q
<SEQUENCE>1
<FILENAME>g03363ntnt10vq.htm
<DESCRIPTION>NATIONAL BEVERAGE CORP.
<TEXT>
<HTML>
<HEAD>
<TITLE>NATIONAL BEVERAGE CORP.</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

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<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

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    <TD width="82%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="15%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR><TD><TR><TD><TR><TD><TR><TD>

<TR>
    <TD align="center" valign="top">
    <B><FONT size="2">UNITED STATES<BR>
    SECURITIES AND EXCHANGE COMMISSION<BR>
    Washington, D.C. 20549<BR>
    <BR>
    FORM 12b-25<BR>
    <BR>
    NOTIFICATION OF LATE FILING</FONT></B></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <B><FONT size="2">___________________________<BR>
     </FONT></B><FONT size="2">OMB APPROVAL<BR>
    ___________________________<BR>&nbsp;OMB Number
    3235-0058&nbsp;<BR>&nbsp;Expires: March 31,
    2006&nbsp;<BR>&nbsp;Estimated average burden<BR>&nbsp;hours per
    response&nbsp;..&nbsp;2.50&nbsp;<BR>
    <HR size="1" noshade>___________________________<BR>
    SEC FILE NUMBER<BR>
    <BR>
    <HR size="1" noshade>___________________________<BR>
    CUSIP NUMBER<br>
&nbsp;
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left"><HR size="1" noshade></TD>

</TR>

</TABLE>
</CENTER>

<DIV>&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="14%"></TD>
    <TD width="14%"></TD>
    <TD width="14%"></TD>
    <TD width="14%"></TD>
    <TD width="14%"></TD>
    <TD width="14%"></TD>
    <TD width="14%"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">(<I>Check One</I>):</TD>
    <TD nowrap align="center"><FONT face="wingdings">&#111;</FONT>Form&nbsp;10-K</TD>
    <TD nowrap align="center"><FONT face="wingdings">&#111;</FONT>Form 20-F</TD>
    <TD nowrap align="center"><FONT face="wingdings">&#111;</FONT>Form 11-K</TD>
    <TD nowrap align="center"><FONT face="wingdings">&#120;</FONT>Form 10-Q</TD>
    <TD nowrap align="center"><FONT face="wingdings">&#111;</FONT>Form N-SAR</TD>
    <TD nowrap align="right"><FONT face="wingdings">&#111;</FONT>Form N-CSR</TD>
</TR>

</TABLE>
<P>


<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="22%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="43%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="23%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD colspan="5" align="left" valign="bottom">
    <FONT size="2">For Period Ended: July 29, 2006</font></td>
</tr>

<tr><td>&nbsp;</td></tr>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD colspan="5" align="left" valign="bottom">
    <FONT size="2"><FONT face="wingdings">&#111;</FONT>&nbsp;Transition
    Report on Form&nbsp;10-K
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD colspan="5" align="left" valign="bottom">
    <FONT size="2"><FONT face="wingdings">&#111;</FONT>&nbsp;Transition
    Report on Form&nbsp;20-F
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD colspan="5" align="left" valign="bottom">
    <FONT size="2"><FONT face="wingdings">&#111;</FONT>&nbsp;Transition
    Report on Form&nbsp;11-K
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD colspan="5" align="left" valign="bottom">
    <FONT size="2"><FONT face="wingdings">&#111;</FONT>&nbsp;Transition
    Report on Form&nbsp;10-Q
    </FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD colspan="5" align="left" valign="bottom">
    <FONT size="2"><FONT face="wingdings">&#111;</FONT>&nbsp;Transition
    Report on Form&nbsp;N-SAR
    </FONT></TD>
</TR>
<tr><td>&nbsp;</td></tr>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD nowrap colspan="6" align="left" valign="bottom">
    <FONT size="2">For the Transition Period Ended: ___________________________________________________________</font></td>
</tr>
</TABLE>
</CENTER>

<DIV>&nbsp;</DIV>


<P align="center">
<I>Read Instruction (on back page) Before Preparing Form. Please
Print or Type.</I>

<DIV align="center">
<B>Nothing in this form shall be construed to imply that the
Commission has verified any information contained herein.</B>
</DIV>

<P align="left">
If the notification relates to a portion of the filing checked
above, identify the Item(s) to which the notification relates:

<P align="center">


<P align="left">
<HR size="1" width="100%" align="left" noshade>

<P align="left">
<B>PART I&nbsp;&#151; REGISTRANT INFORMATION</B>

<P align="left">National Beverage Corp.
<HR size="1" width="100%" align="left" noshade>

<DIV align="left">
Full Name of Registrant
</DIV>

<P align="center">


<P align="left">
<HR size="1" width="100%" align="left" noshade>

<DIV align="left">
Former Name if Applicable
</DIV>

<P align="center">


<P align="left">One North University Drive
<HR size="1" width="100%" align="left" noshade>

<DIV align="left">
Address of Principal Executive Office <I>(Street and Number)</I>
</DIV>

<P align="center">


<P align="left">Fort Lauderdale, FL 33324
<HR size="1" width="100%" align="left" noshade>

<DIV align="left">
City, State and Zip Code
</DIV>

<P align="left">
<B>PART II&nbsp;&#151; RULE 12b-25(b) AND (c)</B>

<P align="left">
If the subject report could not be filed without unreasonable
effort or expense and the registrant seeks relief pursuant to
Rule&nbsp;12b-25(b), the following should be completed. (Check
box if appropriate.)

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="6%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="84%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2"><FONT face="wingdings">&nbsp;</FONT>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top">
    <FONT size="2">(a)
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The reason described in reasonable detail in
    Part&nbsp;III of this form could not be eliminated without
    unreasonable effort or expense
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2"><FONT face="wingdings">&#120;</FONT>&nbsp;
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top">
    <FONT size="2">(b)
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The subject annual report, semi-annual report,
    transition report on Form&nbsp;10-K, Form&nbsp;20-F,
    Form&nbsp;11-K, Form&nbsp;N-SAR or Form N-CSR, or portion
    thereof, will be filed on or before the fifteenth calendar day
    following the prescribed due date; or the subject quarterly
    report or transition report on Form&nbsp;10-Q, or portion
    thereof, will be filed on or before the fifth calendar day
    following the prescribed due date; and
    </FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2"><FONT face="wingdings">&nbsp;</FONT>
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="right" valign="top">
    <FONT size="2">(c)
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="top">
    <FONT size="2">The accountant&#146;s statement or other exhibit
    required by Rule&nbsp;12b-25(c) has been attached if applicable.
    </FONT></TD>
</TR>

</TABLE>
</CENTER>

<P align="left">
<B>PART III&nbsp;&#151; NARRATIVE</B>

<P align="left">
State below in reasonable detail why Forms&nbsp;10-K, 20-F,
11-K, 10-Q, N-SAR, N-CSR, or the transition report or portion
thereof, could not be filed within the prescribed time period.


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">On September&nbsp;5, 2006, the Audit Committee of the Board of Directors engaged McGladrey &#038; Pullen
LLC as the Registrant&#146;s independent registered public accounting firm. Due to the timing of the
appointment, the review of the Registrant&#146;s financial results for the quarter ended July&nbsp;29, 2006
was not completed by the filing due date of September&nbsp;12, 2006. The Registrant expects the review
to be completed in the next two days and, upon its completion, the Form 10-Q report will be filed.
</DIV>

<DIV align="left">
(Attach Extra Sheets if Needed)
</DIV>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="25%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="72%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD align="left" valign="top">
    <DIV style="margin-left:10px; text-indent:-10px">
    <FONT size="2">SEC 1344 (07-03)
    </FONT></DIV>
    </TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="left" valign="bottom">
    <B><FONT size="2">Persons who are to respond to the collection
    of information contained in<BR>
    this form are not required to respond unless the form displays a
    currently<BR>
    valid OMB control number.</FONT></B></TD>
</TR>

</TABLE>
</CENTER>


<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<P align="left">
<B>PART IV&nbsp;&#151; OTHER INFORMATION</B>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>(1)&nbsp;</TD>
    <TD align="left">
    Name and telephone number of person to contact in regard to this
    notification</TD>
</TR>

</TABLE>

<CENTER>
<TABLE width="100%" align="center" cellspacing="0" cellpadding="0" border="0">

<TR>
    <TD width="4%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="36%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="13%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="3%"><FONT size="2">&nbsp;</FONT></TD>
    <TD width="38%"><FONT size="2">&nbsp;</FONT></TD>
</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD colspan="2" align="center">Dean A. McCoy&nbsp;</TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center">954&nbsp;</TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center">581-0922&nbsp;</TD>

</TR>

<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD colspan="2" align="center" valign="top">
    <FONT size="2"><DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <FONT size="2"><DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>

    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <FONT size="2"><DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>

    </FONT></TD>
</TR>


<TR>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD colspan="2" align="center" valign="top">
    <FONT size="2">(Name)
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <FONT size="2">(Area Code)
    </FONT></TD>
    <TD><FONT size="2">&nbsp;</FONT></TD>
    <TD align="center" valign="top">
    <FONT size="2">(Telephone Number)
    </FONT></TD>
</TR>

</TABLE>
</CENTER>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>(2)&nbsp;</TD>
    <TD align="left">
    Have all other periodic reports required under Section 13 or
    15(d) of the Securities Exchange Act of 1934 or Section&nbsp;30
    of the Investment Company Act of 1940 during the preceding 12
    months or for such shorter period that the registrant was
    required to file such report(s) been filed ? If answer is no,
    identify

report(s)<BR>
Yes&nbsp;<FONT face="wingdings">&#120;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No&nbsp;<FONT face="wingdings">&#111;
    </FONT></TD>
</TR>
<tr><td>&nbsp;</td></tr>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left"><DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>
</tr>

</TABLE>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="50%"></TD>
    <TD width="50%"></TD>
</TR>

<TR valign="top">
    <TD align="left"></TD>
    <TD align="right"></TD>
</TR>

</TABLE>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>(3)&nbsp;</TD>
    <TD align="left">
    Is it anticipated that any significant change in results of
    operations from the corresponding period for the last fiscal
    year will be reflected by the earnings statements to be included
    in the subject report or portion

thereof?&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Yes&nbsp;<FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;No&nbsp;<FONT face="wingdings">&#120;
    </FONT></TD>
</TR>
<tr><td>&nbsp;</td></tr>

<TR valign="top">
    <TD>&nbsp;</TD>
    <TD align="left">If so, attach an explanation of the anticipated change, both
narratively and quantitatively, and, if appropriate, state the
reasons why a reasonable estimate of the results cannot be
made.</td>
</TABLE>

<P align="left">

<DIV align="left">
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>
</DIV>
<P align="left">
<P align="left">
<DIV align="center">
National Beverage Corp.
</DIV>

<DIV align="center">
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>
</DIV>

<DIV align="center">
(Name of Registrant as Specified in Charter)
</DIV>

<P align="left">
has caused this notification to be signed on its behalf by the
undersigned hereunto duly authorized.

<DIV>&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="23%"></TD>
    <TD width="33%"></TD>
    <TD width="43%"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">Date&nbsp;September 13, 2006</TD>

<TD colspan="2" align="center">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;By&nbsp;Dean
A. McCoy &#151; SVP and Chief Accounting Officer</TD>
    <TD align="right"></TD>
</TR>

</TABLE>

<P align="left">
INSTRUCTION: The form may be signed by an executive officer of
the registrant or by any other duly authorized representative.
The name and title of the person signing the form shall be typed
or printed beneath the signature. If the statement is signed on
behalf of the registrant by an authorized representative (other
than an executive officer), evidence of the
representative&#146;s authority to sign on behalf of the
registrant shall be filed with the form.

<P align="center">
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>
<div align="center"><FONT size="4"><b>ATTENTION</b></font></div>
<div align="center"><DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV></div>

<DIV align="center">
<B><FONT size="2">Intentional misstatements or omissions of fact
constitute Federal Criminal Violations (See 18 U.S.C.
1001).</FONT></B>
</DIV>

<DIV align="left">
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>
</DIV>

<P align="center">
<B>GENERAL INSTRUCTIONS</B>
<P>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="3%"></TD>
    <TD width="97%"></TD>
</TR>

<TR valign="top">
    <TD>1.&nbsp;</TD>
    <TD align="left">
    This form is required by Rule 12b-25 (17 CFR 240.12b-25) of the
    General Rules and Regulations under the Securities Exchange Act
    of 1934.</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>2.&nbsp;</TD>
    <TD align="left">
    One signed original and four conformed copies of this form and
    amendments thereto must be completed and filed with the
    Securities and Exchange Commission, Washington, D.C. 20549, in
    accordance with Rule&nbsp;0-3 of the General Rules and
    Regulations under the Act. The information contained in or filed
    with the form will be made a matter of public record in the
    Commission files.</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>3.&nbsp;</TD>
    <TD align="left">
    A manually signed copy of the form and amendments thereto shall
    be filed with each national securities exchange on which any
    class of securities of the registrant is registered.</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>4.&nbsp;</TD>
    <TD align="left">
    Amendments to the notifications must also be filed on Form
    12b-25 but need not restate information that has been correctly
    furnished. The form shall be clearly identified as an amended
    notification.</TD>
</TR>

<TR>
    <TD>&nbsp;</TD>
</TR>

<TR valign="top">
    <TD>5.&nbsp;</TD>
    <TD align="left">
    <I>Electronic Filers:</I>&nbsp;This form shall not be used by
    electronic filers unable to timely file a report solely due to
    electronic difficulties. Filers unable to submit reports within
    the time period prescribed due to difficulties in electronic
    filing should comply with either Rule&nbsp;201 or Rule&nbsp;202
    of Regulation&nbsp;S-T (&#167;232.201 or &#167;232.202 of this
    chapter) or apply for an adjustment in filing date pursuant to
    Rule&nbsp;13(b) of Regulation&nbsp;S-T (&#167;232.13(b) of this
    chapter).</TD>
</TR>

</TABLE>
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