View:
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
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Re:
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J
& J Snack Foods Corp.
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Form
10-K for the Fiscal Year Ended September 26,
2009
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Filed
December 8, 2009
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Form
10-Q for the Fiscal Quarter Ended December 26,
2009
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Filed
January 21, 2010
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Schedule
14 A Definitive Proxy Statement
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Filed
December 22, 2009
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File No.
0-14616
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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.
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Thank
you for your consideration.
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Very
truly yours,
/s/ Dennis G.
Moore
Dennis G.
Moore
Senior
Vice President and Chief Financial Officer