LETTER 1 filename1.txt 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