March 4, 2011
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4628
| Attention: | Joanna Lam |
| Craig Arakawa |
| Caroline Kim |
| Alex Ledbetter |
| H. Roger Schwall |
| Re: | SEC Comment Letter dated March 2, 2011 |
| Green Mountain Coffee Roasters, Inc. |
| Form 10-K for the Fiscal Year Ended September 25, 2010 |
| Filed December 9, 2010 |
| Form 10-Q for the Thirteen Weeks ended December 25, 2010 |
| Filed February 3, 2011 |
| File No. 1-12340 |
Ladies and Gentlemen:
This letter is to confirm our telephone conversation on March 3, 2011 with Ms. Lam of the staff of the Securities and Exchange Commission wherein we advised Ms. Lam that, due to the company’s upcoming shareholder and board of director meetings and other scheduling conflicts, our response to the staff’s comment letter dated March 2, 2011 would be provided by no later than March 30, 2011.
Very truly yours,
/s/ Frances G. Rathke
Frances G. Rathke
Chief Financial Officer
Green Mountain Coffee Roasters, Inc.
