March 10, 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 |
Schedule 14 A Definitive Proxy Statement |
Filed December 22, 2009 |
File No. 0-14616 |
Dear Mr. Schwall:
In response to your letter dated February 26, 2010, this is to request an extension of time in which to file our response. I have spoken to Gary Newberry of your office who advised that an extension to March 19, 2010 should not be a problem.
Thank you for your consideration. |
Very truly yours,
/s/ Dennis G. Moore
Dennis G. Moore
Senior Vice President and Chief Financial Officer