-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Ur0KTvIVVYWgoXJBU+hJg9vegFyrvzGam0SbdkgXEs1q3cczqStF0VCS5NuL0pnx 1xMR0bbbC2+SsHvEKR6dEw== 0001144204-10-030701.txt : 20100729 0001144204-10-030701.hdr.sgml : 20100729 20100527160756 ACCESSION NUMBER: 0001144204-10-030701 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100527 FILER: COMPANY DATA: COMPANY CONFORMED NAME: J&J SNACK FOODS CORP CENTRAL INDEX KEY: 0000785956 STANDARD INDUSTRIAL CLASSIFICATION: COOKIES & CRACKERS [2052] IRS NUMBER: 221935537 STATE OF INCORPORATION: NJ FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6000 CENTRAL HGWY CITY: PENNSAUKEN STATE: NJ ZIP: 08109 BUSINESS PHONE: 6096659533 MAIL ADDRESS: STREET 1: 6000 CENTRAL HIGHWAY CITY: PENNSAUKEN STATE: NJ ZIP: 08109 CORRESP 1 filename1.htm






May 27, 2010



United States
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C.  20549

Attn:  H. Roger Schwall

Re:
J & J Snack Foods Corp.
 
Form 10-K for the Fiscal Year Ended September 26, 2009
 
Filed December 8, 2009
 
Form 10-Q for the Fiscal Quarter Ended December 26, 2009
 
Filed January 21, 2010
 
Response Letter Dated May 5, 2010
 
File No. 0-14616

Dear Mr. Schwall:

This is in response to your letter dated May 5, 2010.  Our responses are keyed to your comments.


Form 10-K for the Fiscal Year Ended September 26, 2009

Note O – Segment Reporting, page F-23

1.
We have considered your response to comment 3 in our letter dated April 23, 2010, whereby you have stated that you do not believe that information about your products is necessary as you have concluded that all of your products are snack foods and are therefore, similar in nature.  However, we are unable to agree with our conclusions.  Based on the information in your filing, including your President’s letter to your shareholders, it appears that you sell products to variious segments within the food industry, including snack foods, frozen beverages, desserts and bakery products.  Therefore, for each period reported, please disclose total revenues for each of your primary products pursuant to FASB ASC Topic 280-10-50-40.  Based on your disclosure on pages 2 and 3 of your filing, your primary products appear to be, Soft Pretzels, Frozen Juice  Treats and Desserts, Churros, Bakery Products and Frozen Beverages.  We will not object to your complying with this comment on a prospective basis beginning with your next Form 10-Q.
 
 
 
 
 

 
  Company Response:

            We will comply with this comment on a prospective basis beginning with our next Form 10-Q.



            Please review our response and contact me if you have any further questions or comments.



Very truly yours,


/s/ Dennis G. Moore
Dennis G. Moore
Senior Vice President and Chief Financial Officer



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