Mail Stop 3561 										June 15, 2006 Mr. Martin F. Roper President and Chief Executive Officer The Boston Beer Company, Inc. 75 Arlington Street Boston, Massachusetts 02116 		RE:	The Boston Beer Company, Inc. 			Form 10-K for Fiscal Year Ended December 31, 2005 			Form 10-Q for Fiscal Quarter Ended April 1, 2006 			Filed March 15, 2006 and May 11, 2006 File No. 1-14092 Dear Mr. Roper: 	We have completed our review of your Form 10-K and related filings and have no further comments at this time. 								Sincerely, 									George F. Ohsiek, Jr. 									Branch Chief March 22, 2005 Page 1