LAW OFFICES OF

FISHER THURBER LLP

A Limited Liability Partnership Including Professional Corporations

 

Of Counsel		4225 Executive Square
F. Marshall Thurber		Suite 1600		Telephone (858) 535-9400
F. Kevin Loughran		La Jolla, California 92037-1483		Fax (858) 535-1616

 

July 21, 2005

 

Via Facsimile and EDGAR

 

Mr. James Peklenk

Staff Accountant

Division of Corporation Finance

United States Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Facsimile No.: (202) 772-9217

 

Re:		Natural Alternatives International, Inc.
		Form 10-K for the fiscal year ended June 30, 2004
		Filed September 14, 2004
		File Number 000-15701

 

Dear Mr. Peklenk:

 

This letter is submitted on behalf of Natural Alternatives International, Inc. As you and I discussed and agreed via telephone call July 19, 2005, Natural Alternatives International, Inc. has committed to respond to the comment letter dated July 1, 2005 from Mr. Jim B. Rosenberg regarding the above referenced filing not later than Friday, July 29, 2005.

 

Sincerely,

/s/ Cheryl Allaire

Cheryl Allaire

 

cc:		Randell Weaver
		John Reaves
		David Fisher