April 13, 2009
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-7010
| Attention: | Joanna Lam |
| Karl Hiller |
| Sean Donahue |
| Laura Nicholson |
| H. Roger Schwall |
| Re: | SEC Comment Letter dated April 1, 2009 |
| Green Mountain Coffee Roasters, Inc. |
| Form 10-K for the fiscal year ended September 27, 2008 |
| Form 10-Q for the thirteen weeks ended December 27, 2008 |
| Definitive Proxy Statement on Schedule 14A filed January 26, 2009 |
| Response letter dated March 11, 2009 |
| File No. 001-12340 |
Ladies and Gentlemen:
This letter is to confirm our telephone conversation this morning with Ms. Lam of staff of the Securities and Exchange Commission wherein we advised Ms. Lam that our response to the staff’s comment later dated April 1, 2009 would be provided by April 24, 2009.
Very truly yours,
/s/ Frances G. Rathke
Frances G. Rathke
Chief Financial Officer
Green Mountain Coffee Roasters, Inc.
