BWL.A Bowl America Inc

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-K/A No. 1

AMENDMENT NO. 1 TO
ANNUAL REPORT PURSUANT TO SECTION 13 or 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended June 29, 2008 Commission file Number 1-7829

BOWL AMERICA INCORPORATED
(Exact name of registrant as specified in its charter.)

 MARYLAND 54-0646173
(State of Incorporation) (I.R.S. Employer Identification No.)

 6446 Edsall Road, Alexandria, Virginia 22312
 (Address of principal executive offices) (Zip Code)

 (703)941-6300

Registrant's telephone number, including area code

The Registrant hereby amends the following items in its Annual Report on Form 10-K for the fiscal year ended June 29, 2008:

Item 6 (Selected Financial Data)

Item 7 (Management's Discussion and Analysis of
Financial Condition and Results of Operations
Item 8 (Financial Statements) Item 15(Exhibits and Financial Statements)

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934 the Registrant has duly caused this amendment to be signed on its behalf by the undersigned thereunto duly authorized.

BOWL AMERICA INCORPORATED
(Registrant)

 By: /s/Cheryl A. Dragoo
 ___________________
 Cheryl A. Dragoo
 Chief Financial Officer

December 24, 2008

DOCUMENTS INCORPORATED BY REFERENCE

Portions of registrant's definitive proxy statement, which will be filed with the Commission not later than 120 days after June 29, 2008, are incorporated into Part III of this Form 10-K. The Selected Financial Data (Item 6), Management's Discussion & Analysis (Item 7) and financial statements (Item 8) attached to and included in this filing are incorporated by reference and filed as exhibits hereto.

Introduction - The purpose of this amendment is to respond to a letter of comments received from the SEC Staff requesting that (i) the materials set forth later in the filing providing the disclosures called for by Items 6, 7 and 8 be specifically incorporated by reference and filed as exhibits hereto, (ii) the Management's Discussion & Analysis set forth certain expanded disclosures, and (iii) Note 2 to the financial statements be expanded.

ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

(a)1. Financial Statements The following consolidated financial statements of Bowl America Incorporated and its subsidiaries are incorporated by reference in Part II, Item 8:

Report of Independent Registered Public Accounting Firm

Consolidated balance sheets - June 29, 2008 and July 1, 2007

Consolidated statements of earnings and comprehensive earnings
- years ended June 29, 2008, and July 1, 2007

Consolidated statements of stockholders' equity - years ended June 29, 2008, and July 1, 2007

Consolidated statements of cash flows - years ended June 29, 2008, and July 1, 2007

Notes to the consolidated financial statements - years ended June 29, 2008, and July 1, 2007

(a)2. Exhibits:
3(i)a Articles of Incorporation of the Registrant and amendments through December 1988 thereto (Incorporated by reference from exhibit number 3 to the Annual Report for 1989 on Form 10-K for fiscal year ended July 2, 1989.)

3(i)b Amendment to and restatement of Article FIFTH (b) III 2.2 of the Registrant's Articles of Incorporation (Incorporated by reference from the Registrant's Form 8-K filed December 9, 1994.)

3(ii) By-laws of the Registrant (Incorporated by reference from exhibit 3 to the Annual Report for 1989 on Form 10-K for fiscal year ended July 2, 1989.)

10(a) Employment Agreement, as amended June 17, 2008, between Registrant and Leslie H. Goldberg (filed herewith)

10(b) Employment agreement, dated December 5, 2006, between Registrant and Cheryl A. Dragoo. (Incorporated by reference from Registrant's Form 8-K filed December 7, 2006)

21 Subsidiaries of registrant (Incorporated by reference from exhibit number 1 to the Registrant's Annual Report on Form 10-K for fiscal year ended June 30, 2002.)

31.1 Written statement of Chief Executive Officer (Rule 13a-14a Certification)
31.2 Written statement of Chief Financial Officer (Rule 13a-14a Certification)
32 Written statement of Chief Executive and Chief Financial Officers (Section 1350 Certifications)
99(a) Selected Financial Data (Item 6), set forth as page 14 hereof
99(b) Management's Discussion & Analysis of Financial Condition and Results of Operations (Item 7), set forth as pages 10-13 hereof
99(c) Consolidated Financial Statements (Item 8), set forth as pages 15-26 hereof

Exhibit 99(b) MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND REULTS OF OPERATIONS

MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
AND RESULTS OF OPERATIONS

LIQUIDITY AND CAPITAL RESOURCES

The Company views a strong financial position as a major benefit to shareholders and emphasizes payment of dividends as part of its financial plan. A portion of earnings has consistently been invested to create a reserve to protect the Company in downturns in business, to capitalize on opportunities for expansion and modernization and to provide a secure source of income. For these reasons, the Company prefers a conservative approach to investing rather than taking greater risk for possible rapid growth. During times of volatility the Company places excess funds primarily in short-term, relatively liquid investments such as government backed treasury funds or certificates of deposits. As a long-standing policy long-term investments were made in domestically domociled stocks with the preceived potential of appreciation and safety, primarily telecommunications stocks and in the Government National Mortgage Association ("Ginnie Mae") fund.

Cash flow provided by operating activities in fiscal 2008 was $3,500,000 which was sufficient to meet day-to-day cash needs. Short- term investments consisting mainly of Certificates of Deposits, cash and cash equivalents totaled $8,404,000 at the end of fiscal 2008 compared to $9,013,000 at the end of fiscal 2007. In the third quarter of fiscal 2007, a bowling center in Falls Church, Virginia, was temporarily closed due to roof damage caused by an ice storm. The building remained closed for repairs through the first three quarters of fiscal 2008, reopening on March 31, 2008, the first day of the fiscal fourth quarter.

During fiscal year 2008, the Company expended approximately $740,000 for the purchase of entertainment and restaurant equipment. In May 2008, the Company purchased and received bowling pins totaling approximately $246,000.

The Company is seeking property for the development of new bowling centers. The Company has made no application for third party funding as cash and cash flows are sufficient to finance all contemplated purchases and to meet short- term purchase commitments and operating lease commitments.

The Company's position in marketable equity securities, primarily telecommunication stocks, is a further source of expansion capital. These marketable securities are carried at their fair value on the last day of the year. The value of the securities on June 29, 2008 was approximately $4.3 million compared to $6.1 million at July 1, 2007, prior to disposition of Alltel and Avaya stock. During the second quarter of fiscal 2008, the Company received approximately $291,000 from the combination of the sale of its Alltel holdings and the mandatory conversion of Avaya stock for cash.

Cash dividends totaling $3.5 million, or $.69 per share, including a $.10 per share special dividend on the 50th anniversary of the opening of Bowl America's first location, were paid to shareholders during the 2008 fiscal year, making this the thirty-sixth consecutive year of increased dividends per share. In June 2008, the Company declared a quarterly $.15 per share dividend paid in August 2008. While no factors requiring a change in the dividend rate are yet apparent, the Board of Directors decides the amount and timing of any dividend at its quarterly meeting based on its appraisal of the state of the business and estimate of future opportunities.

OVERVIEW

The Company is in the entertainment business which, by its nature, has ups and downs based on consumer tastes and whims. About half of our business comes from the steady league bowlers which appears to have ended its long-term decline. The other half is from casual bowlers and groups and generally depends on the public's discretionary budget dollars and their choices. An unstable economy can lead many to participate in entertainment that is close to home and relatively inexpensive. Bowling has those advantages. However the longer the economy remains unstable, the less willing people are to spend on other than necessities. Weather is also a factor, especially for casual bowlers. While extreme heat or rainy weather prompt people to look for indoor activities, heavy snow storms can keep customers from reaching the centers. Postponed league games are made up later in the season, but lost open play income is never recovered. Fiscal 2009 will be a challenging period but our response will be helped by having the resources to be able to promote the sport.

RESULTS OF OPERATIONS

Fiscal years 2008 and 2007 each consisted of 52 weeks. The Company temporarily closed its existing Falls Church, Virginia, bowling center in February 2007 when its roof was damaged by an ice storm. The center reopened on March 31, 2008. In fiscal 2008, eighteen centers were in operation for the first nine months and nineteen centers were operating during the final three months. In fiscal 2007, until the ice storm occurred about half-way through the third quarter, nineteen centers were in operation. All comparisons in this discussion and throughout the report are affected by the change in the number of centers in operation in fiscal years 2008 and 2007.

Management has not completed its analysis of expected business interruption insurance recovery for the closed center, but the Company believes it will recover $800,000 of lost income, included in Operating Revenues, for the period July 2, 2007 through June 29, 2008. Estimated insurance recovery of $440,000 was included in the same category in fiscal 2007. The amounts are net after expenses and are allocated to Bowling and other and Food, beverage and merchandise sales.

The following table sets forth the items in our consolidated summary of operations for the fiscal years ended June 29, 2008 and July 2, 2007, and the dollar and percentage changes therein.

SUMMARY OF OPERATIONS
(dollars in thousands)

 2008 2007 Change % Change
Operating Revenues:
 Bowling and other $21,431 $22,876 $(1,445) (6.3)%
 Food, beverage & merchandise sales 8,673 9,098 (425) (4.7)
 ______ ______ ______
 30,104 31,974 (1,870) (5.8)
Operating Expenses:
 Compensation & benefits 13,749 14,017 (268) (1.9)
 Cost of bowling & other 6,878 6,957 (79) (.9)
 Cost of food, beverage & merch sales 2,532 2,673 (141) (5.3)
 Depreciation & amortization 1,764 1,918 (154) (8.0)
 General & administrative 868 916 (48) (5.2)
 ______ ______ ______
 25,791 26,481 (690) (2.6)

 -11-


Operating Income 4,313 5,493 (1,180) (21.4)

 Interest & dividend income 811 864 (53) (6.1)
 Investment earnings (loss) 267 (4) 271 67.8
 Gain on sale of assets 46 16 30 200.0

Earnings before taxes 5,437 6,369 (932) (14.6)
Income taxes 1,902 2,180 (278) (12.7)
 ______ ______ ______
Net Earnings $ 3,535 $ 4,189 $ (654) (15.6)

Operating Revenues
Fiscal 2008 saw lower traffic than the prior year resulting in lower revenues for both bowling and food service sales. Management believes the negative impact of rising gasoline prices and uncertain economic conditions reduced customers' discretionary spending. In addition, the Falls Church bowling center was in operation for only three months in fiscal 2008 versus seven and one-half months in fiscal 2007. Fiscal year 2007 included a full year of business at the Bowl America Short Pump location opened in January 2006. Operating reveunes decreased $1,870,000 in fiscal 2008 and increased approximately $1,654,000 in fiscal 2007. Bowling and other revenue decreased $1,446,000 in fiscal 2008 and increased $1,241,000 in fiscal 2007. Food, beverage and merchandise sales declined $425,000 in fiscal 2008 and rose $413,000 in fiscal 2007.

Operating Expenses
Total operating expenses decreased $691,000 in fiscal 2008 partially due to the operation of one fewer center for the first three quarters, and increased $1,071,000 in fiscal 2007, the first full year of operaton for Bowl America Short Pump. Costs for employee compensation and benefits were down 2% in fiscal 2008 and up 5% in the prior year period. Approximately half the decrease in fiscal 2008 was the reduced payroll at the Falls Church location. Included in this category of expense are contributions to our two benefit plans, both of which are defined contribution plans. There is no additional obligation beyond the current year contribution.

Cost of bowling and other services decreased 1% and increased 3% in fiscal years 2008 and 2007, respectively. Maintenance expense decreased 13% in fiscal 2008 and increased 4% in fiscal 2007. Fiscal 2007 included the deductible expense for Falls Church's roof repair and a major plumbing repair at one center. Snow removal expense declined in fiscal 2008. Supplies expense dropped 10% in fiscal 2008 and was up 17% in fiscal 2007. The initial supplies for new point-of-sale systems purchase in the prior year and entertainment supplies were responsible for the majority of the increase in fiscal 2007. Advertising costs decreased $41,000 or 7% in fiscal 2008 compared to a decrease of $91,000 or 13% in fiscal 2007. Utility costs were up 3% in fiscal 2008 and 4% in fiscal 2007 primarily as a reult of increased electric costs.

Rent expense declined 13% in fiscal year 2008 and was up 7% fiscal year 2007 primarily as a result of changes in percentage rent at a leased location. Insurance expense, excluding health and life, increased 3% in fiscal 2008 and declined 6% in fiscal 2007.

Depreciation expenses decreased $154,000 or 8% in fiscal year 2008 as no depreciation expense was recorded for Falls Church for the period of its closure. Depreciation expense increased $253,000 or 15% in fiscal 2007, the first full year of operation for the Short Pump location.

Operating income in fiscal 2008 decreased approximately 21% to $4.3 million from $5.5 million in fiscal 2007.

Interest and Dividend Income
Interest and dividend income decreased 6% in fiscal 2008 as a result of lower interest rates on investments and lower investment balances that were brought about by lower cash flows from operations, primarily the closure of Falls Church from February 2007 through March 2008, and the increased dividends dividends paid by the Company on its Common Stock during the year including the $.10 per share extra dividend paid in January 2008. Falls Church is now contributing to cash flows however interest rates have not increased. In fiscal 2007 the same category increased 32% in part from a one-time dividend on a telecom stock.

Investment Earnings
Investment earnings of $267,000 on the Alltel and Avaya transactions mentioned above, were recorded in fiscal 2008.

Income Taxes
Effective income tax rates for the Company were 35% for fiscal 2008, and 34.4% for fiscal 2007, the difference from statutory rates being primarily for the partial exclusion of dividends received on investments and the state tax exemption for interest on U.S. Government obligations.

Net Earnings
Net earnings in fiscal 2008 were $3.5 million or $.69 per share compared to $4.2 million or $.82 per share in fiscal 2007.

CRITICAL ACCOUNTING POLICIES
We have identified accounting for marketable investment securities under SFAS 115 "Accounting for Certain Investments in Debt and Equity Securities" as a critical accounting policy due to the significance of the amounts included in our balance sheet. The Company exercises judgment in determining the classification of its investment securities as available- for-sale and in determining their fair value. The Company records these investments at their fair value based on quoted market prices with the unrealized gain or loss recorded in accumulated other comprehensive income, a component of stockholders' equity, net of deferred taxes. Additionally, from time to time the Company must assess whether write-downs are necessary for other than temporary declines in value.
We have identified accounting for the impairment of long-lived assets under SFAS 144 Accounting for the Impairment or Disposal of Long-Lived Assets as a critical accounting policy due to the significance of the amounts included in our balance sheet under the caption of Land, Buildings and Equipment. The Company reviews long-lived assets whenever events or changes indicate that the carrying amount of an asset may not be recoverable. In making such evaluations, the Company compares the expected future cash flows to the carrying amount of the assets. An impairment loss equal to the difference between the assets' fair value and carrying value is recognized when the estimated undiscounted future cash flows are less than the carrying amount.

Exhibit 99(a) Selected Financial Data

BOWL AMERICA INCORPORATED AND SUBSIDIARIES
CONSOLIDATED SUMMARY OF OPERATIONS

Selected Financial Data

 For the Years Ended
 June 29, July 1, July 2, July 3, June 27,
 2008 2007 2006 2005 2004
 __________________________________________________________

Operating Revenues $30,103,846 $31,974,336 $30,320,251 $28,607,145 $28,433,689
Operating Expenses 25,790,753 26,481,388 25,410,113 23,435,145 23,539,032
Interest and dividend
 Income 811,205 863,983 655,818 609,963 413,738
Investment Earnings
 (loss) 267,237 (3,613) - 151,817 -
Gain on Sale of Land,
 Buildings and
 Equipment 45,368 15,557 23,028 65,531 2,201,240
 __________ __________ _________ _________ _________
Earnings before pro-
 vision for income
 taxes 5,436,903 6,368,875 5,588,984 5,999,311 7,509,635
 Provision for income
 taxes 1,902,363 2,179,932 1,949,409 2,150,030 2,807,896
 __________ __________ __________ __________ __________

Net Earnings $ 3,534,540 $ 4,188,943 $ 3,639,575 $ 3,849,281 $ 4,701,739

Weighted Average
 Shares Outstanding
 Basic & Diluted 5,135,693 5,136,499 5,136,968 5,137,773 5,138,559

Earnings Per Share
 Basic & Diluted $.69 $.82 $.71 $.75 $.91

Net Cash Provided by
Operating Activities $3,499,703 $6,101,075 $4,292,512 $5,503,187 $5,501,857

Cash Dividends Paid $3,543,631 $2,927,853 $2,876,696 $2,774,419 $2,672,062
Cash Dividends Paid
 Per Share-Class A $.69 $.57 $.56 $.54 $.52
 -Class B $.69 $.57 $.56 $.54 $.52

Total Assets $44,056,750 $45,834,730 $43,130,385 $42,548,998 $40,579,581

Stockholders' Equity $38,214,963 $39,337,237 $37,088,954 $36,191,662 $34,896,581
Net Book Value Per
 Share $7.44 $7.66 $7.22 $7.04 $6.79
 Net Earnings as a %
 of Beginning Stock-
 holders' Equity 9.0% 11.3% 10.1% 11.0% 14.3%

Lanes in Operation 756 756 756 716 716
Centers in Operation 19 19 19 18 18

Exhibit 99(c) Consolidated Financial Statements

BOWL AMERICA INCORPORATED AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS

 June 29, 2008 July 1, 2007
ASSETS
Current Assets
 Cash and cash equivalents (Note 2) $ 2,129,512 $ 1,547,345
 Short-term investments (Note 3) 6,274,274 7,465,611
 Inventories 800,559 581,705
 Prepaid expenses and other 1,959,849 1,067,523
 Income taxes refundable 366,984 36,555
 Current deferred income taxes (Note 7) 27,141 29,154
 __________ __________
 Total Current Assets 11,558,319 10,727,893
 __________ __________
Land, Buildings and Equipment, Net (Note 4) 24,860,760 25,887,241
 __________ __________
Other Assets
 Marketable investment securities (Note 3) 7,008,263 8,620,817
 Cash surrender value-officers'life insurance 529,628 502,099
 Other 99,780 96,680
 __________ __________
 Total Other Assets 7,637,671 9,219,596
 __________ __________

TOTAL ASSETS $44,056,750 $45,834,730
 ========== ==========
LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities
 Accounts payable $ 919,760 $ 919,297
 Accrued expenses 1,147,524 1,067,203
 Dividends payable 770,353 744,679
 Other current liabilities 332,385 330,372
 _________ _________
Total Current Liabilities 3,170,022 3,061,551

Long-Term Deferred Compensation 54,621 59,224
Non-current Deferred Income Taxes (Note 7) 2,617,144 3,376,718
 _________ _________
TOTAL LIABILITIES 5,841,787 6,497,493
 _________ _________
Commitments and Contingencies (Note 5)

Stockholders' Equity (Note 8)
 Preferred stock, par value $10 a share
 Authorized and unissued 2,000,000 shares
 Common stock, par value $.10 per share
 Authorized 10,000,000 shares
 Class A outstanding
 3,667,228 and 3,667,254 366,722 366,725
 Class B outstanding 1,468,462 shares 146,846 146,846
 Additional paid-in capital 7,478,838 7,478,876
 Accumulated other comprehensive earnings-
 Unrealized gain on available-for-sale
 securities, net of tax 2,281,121 3,368,192
 Retained earnings 27,941,436 27,976,598
 __________ __________
TOTAL STOCKHOLDERS' EQUITY $38,214,963 $39,337,237
 __________ __________
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $44,056,750 $45,834,730
 =========== ==========

The accompanying notes to the consolidated financial statements are an integral part of these financial statements.

BOWL AMERICA INCORPORATED AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF EARNINGS & COMPREHENSIVE EARNINGS

 For the Years Ended
 June 29, 2008 July 1, 2007

Operating Revenues
 Bowling and other $21,430,757 $22,876,620
 Food, beverage and merchandise sales 8,673,089 9,097,716
 __________ __________
 30,103,846 31,974,336
 __________ __________
Operating Expenses
 Compensation and benefits 13,749,121 14,016,650
 Cost of bowling and other 6,877,826 6,956,702
 Cost of food, beverage and
 merchandise sales 2,532,285 2,673,667
 Depreciation and amortization 1,764,226 1,918,595
 General and administrative 867,295 915,774
 __________ __________
 25,790,753 26,481,388
 __________ __________
Operating Income 4,313,093 5,492,948

 Interest and dividend income 811,205 863,983
 Investment earnings (loss) 267,237 (3,613)
 Gain on sale of land, buildings and equipment 45,368 15,557
 __________ __________
Earnings before provision for income taxes 5,436,903 6,368,875
 __________ __________
Provision for income taxes(Note 7)
 Current 2,022,306 2,118,337
 Deferred (119,943) 61,595
 __________ __________
 1,902,363 2,179,932
 __________ __________
Net Earnings $ 3,534,540 $ 4,188,943
 __________ __________
Earnings Per Share-Basic & Diluted $.69 $.82
 ___ ___

Net Earnings $ 3,534,540 $ 4,188,943

Other Comprehensive (Loss) Gain Net of Tax
 Unrealized gain on available-for-sale securities,
 net of (543,668) and 602,769 (926,896) 1,027,254
 Reclassification adjustment for (gain) loss
 included in net income net of 98,797 and (1,335) (160,175) 2,373
 __________ __________
Comprehensive Earnings $ 2,447,469 $ 5,218,570
 __________ __________

The accompanying notes to the consolidated financial statements are an integral part of these financial statements.

 BOWL AMERICA INCORPORATED AND SUBSIDIARIES
 CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY


 COMMON STOCK Accumulated
 _______________________________________ Additional Other
 Class A Class A Class B Class B Paid-In Comprehensive Retained
 Shares Amount Shares Amount Capital Earnings Earnings
___________________________________________________________________________________________________________
Balance, July 2, 2006 3,668,430 $366,843 1,468,462 $146,846 $7,480,615 $2,338,565 $26,756,085
 Purchase of stock (1,176) (118) - - (1,739) - (15,063)
 Cash dividends paid - - - - - - (2,208,688)
Accrued dividends declared
 June 19, 2007, payable
 August 10, 2007 - - - - - - (744,679)
Change in unrealized gain on
 available-for-sale securities
 (shown net of tax) - - - - - 1,027,254 -
Reclassification adjustment
 for loss included in net income,
 net of tax - - - - - 2,373 -
Net earnings for the year - - - - - - 4,188,943
__________________________________________________________________________________________________________
Balance, July 1, 2007 3,667,254 $366,725 1,468,462 $146,846 $7,478,876 $3,368,192 $27,976,598
Purchase of stock (26) (3) - - (38) - (397)
Cash dividends paid - - - - - - (2,798,952)
Accrued dividends declared
 June 17, 2008, payable
 August 6, 2008 - - - - - - (770,353)
Change in unrealized gain on
 available-for-sale securities
 (shown net of tax) - - - - - (926,896) -
Reclassification adjustment
 for gain included in net income,
 net of tax - - - - - (160,175) -
Net earnings for the year - - - - - - 3,534,540
__________________________________________________________________________________________________________
Balance, June 29 2008 3,667,228 $366,722 1,468,462 $146,846 $7,478,838 $2,281,121 $27,941,436
The accompanying notes to the consolidated financial statements are an integral part of these financial
statements.

BOWL AMERICA INCORPORATED AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS

 June 29, July 1,
 2008 2007
Cash Flows From Operating Activities
 Net earnings $3,534,540 $4,188,943
Adjustments to reconcile net earnings to
 net cash provided by operating activities:
 Depreciation and amortization 1,764,226 1,918,595
 (Decrease) increase in deferred income tax (119,943) 61,595
 Gain on disposition of assets-net (45,368) (15,557)
 (Gain) loss on sale of available-for-sale
 securities (267,237) 3,613
 Changes in assets and liabilities:
 (Increase) decrease in inventories (218,854) 43,762
 Increase in prepaid expenses and other (892,326) (20,615)
 (Increase) decrease in income taxes refundable (330,429) 136,318
 Increase in other long-term assets (3,100) (4,205)
 Increase in accounts payable 463 8,747
 Increase (decrease) in accrued expenses 80,321 (147,577)
 Increase (decrease) in other current liabilities 2,013 (65,547)
 Decrease in long-term deferred compensation (4,603) (6,997)
 _________ _________
Net cash provided by operating activities $3,499,703 $6,101,075
 _________ _________
Cash Flows from Investing Activities
 Expenditures for land, buildings, equipment (740,277) (802,065)
 Sale of assets 47,900 59,650
 Sales and maturities (purchases) of
 short-term investments 1,191,337 (1,820,315)
 Purchases of marketable securities (135,831) (124,425)
 (Increase) decrease in cash surrender value (27,528) 3,565
 Proceeds from sale of marketable securities 290,932 18,946
 _________ _________
Net cash provided by (used in) investing activities 626,533 (2,664,644)
 _________ _________
Cash Flows from Financing Activities
 Payment of cash dividends (3,543,631) (2,927,853)
 Purchase of Class A Common Stock (438) (16,920)
 _________ _________
Net cash used in financing activities (3,544,069) (2,944,773)
 _________ _________
Net Increase in Cash and Cash Equivalents 582,167 491,658
 _________ _________
Cash and Cash Equivalents, Beginning of Year 1,547,345 1,055,687
 _________ _________
Cash and Cash Equivalents, End of Year $2,129,512 $1,547,345
 ========= =========

Supplemental Disclosures of Cash Flow Information
 Cash paid during the year for
 Income taxes $2,352,735 $1,993,078

The accompanying notes to the consolidated financial statements are an integral part of these financial statements.

BOWL AMERICA INCORPORATED AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

1. ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES

Organization
Bowl America Incorporated is engaged in the operation of 19 bowling centers, with food and beverage service in each center. Ten centers are located in metropolitan Washington D.C., one center in metropolitan Baltimore, Maryland, one center in metropolitan Orlando, Florida, four centers in metropolitan Richmond, Virginia, and three centers in metropolitan Jacksonville, Florida. These 19 centers contain a total of 756 lanes. The Company operates in one segment.

Principles of Consolidation
The consolidated financial statements include the accounts of the Company and all of its wholly owned subsidiary corporations. All significant inter- company items have been eliminated in the consolidated financial statements.

Fiscal Year
The Company's fiscal year ends on the Sunday nearest to June 30. Fiscal year 2008 ended June 29, 2008, and fiscal year 2007 ended July 1, 2007. Fiscal years 2008 and 2007 each consisted of 52 weeks.

Estimates
The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results may differ from those estimates. Significant estimates include the deferred compensation liability for executives and key employees including survivor benefits, depreciation expense, cash surrender value of officers' life insurance, the Federal and State income taxes (current and deferred), and market assumptions used in estimating the fair value of certain assets such as marketable securities and long-lived assets.

Revenue Recognition
The Company records revenue for fees charged for use of bowling lanes and other facilities at the time the services are provided. Food, beverage and merchandise sales are recorded as revenue at the time the product is given to the customer.

Depreciation and Amortization
Depreciation and amortization for financial statement purposes are calculated by use of the straight-line method. Amortization of leasehold improvements is calculated over the estimated useful life of the asset or term of the lease, whichever is shorter. The categories of property, plant, and equipment and the ranges of estimated useful lives on which depreciation

and amortization rates are based are as follows:

Bowling lanes and equipment 3-10 years
Building and building improvements 10-39 years
Leasehold improvements 5-10 years
Amusement games 3-5 years

Maintenance and repairs and minor replacements are charged to expense when incurred. Major replacements and betterments are capitalized. The accounts are adjusted for the sale or other disposition of property, and the resulting gain or loss is credited or charged to income.

Impairment of Long-Lived Assets
The Company reviews long-lived assets whenever events or changes indicate that the carrying amount of an asset may not be recoverable. In making such evaluations, the Company compares the expected future cash flows to the carrying amount of the assets. An impairment loss, equal to the difference between the assets' fair value and carrying value, is recognized when the estimated undiscounted future cash flows are less than the carrying amount.

Dividends
It is the Company's policy to accrue a dividend liability at the time the dividends are declared.

Advertising Expense
It is the Company's policy to expense advertising expenditures as they are incurred. The Company's advertising expenses for the years ending June 29, 2008, and July 1, 2007, were $549,548 and $590,767, respectively.

Inventories
Inventories are stated at the lower of cost (first-in, first-out method) or market. Inventories consist of resale merchandise including food and beverage and bowling supplies.

Income Taxes
Income taxes are accounted for in accordance with Statement of Financial Accounting Standards ("SFAS") No. 109, "Accounting for Income Taxes". Under this method, deferred income tax liabilities and assets are based on the differences between the financial statement and tax bases of assets and liabilities, using tax rates currently in effect. A valuation allowance is provided when it is more likely than not that a deferred tax asset will not be realized.

Investment Securities
The Company accounts for its investments in accordance with SFAS No. 115 "Accounting for Certain Investments in Debt and Equity Securities". All of the Company's readily marketable debt and equity securities are classified as available-for-sale. Accordingly these securities are recorded at fair value with any unrealized gains and losses excluded from earnings and reported, net of deferred taxes, within a separate component of stockholders' equity until realized. Realized gains or losses on the sale of debt and equity securities are reported in earnings and determined using the adjusted cost of the specific security sold.

Earnings Per Share
Earnings per share basic and diluted, have been calculated using the weighted average number of shares of Class A and Class B common stock outstanding of 5,135,693, and 5,136,499, for fiscal years 2008 and 2007, respectively.

Comprehensive Earnings
In accordance with SFAS No. 130 "Reporting Comprehensive Income", a consolidated statement of comprehensive earnings reflecting the aggregation of net earnings and unrealized gain or loss on available-for-sale securities, the Company's principal components of other comprehensive earnings, has been presented for each of the two years in the period ended June 29, 2008.

Cash and Cash Equivalents
For purposes of the consolidated statements of cash flows, the Company considers money market funds, certificates of deposits, and repurchase agreements with original maturities of three months or less to be cash equivalents. The Company maintains cash accounts which may exceed Federally insured limits during the year, but does not believe that this results in any significant credit risk.

Other Current Liabilities
Other current liabilities include prize fund monies held by the Company for bowling leagues. The funds are returned to the leagues at the end of the league bowling season. At June 29, 2008, and July 1, 2007 other current liabilities included $334,785, and $317,973, respectively, in prize fund monies.

Reclassifications
Certain previous year amounts have been reclassified to conform with the current year presentation.

New Accounting Standards
Financial Accounting Standards Board Interpretation (FIN) No. 48, " Accounting for Uncertainty in Income Taxes" was issued in July 2006 and interprets FASB Statement of Financial Accounting Standards (SFAS) No. 109, "Accounting for Income Taxes". FIN 48 requires all taxpayers to analyze all material positions they have taken or plan to take in all tax returns that have been filed or should have been filed with all taxing authorities for all years still subject to challenge by those taxing authorities. If the position taken is "more-likely-than-not" to be sustained by the taxing authority on its technical merits and if there is more than a 50% likelihood that the position would be sustained if challenged and considered by the highest court in the relevant jurisdiction, the tax consequences of that position should be reflected in the taxpayer's GAAP financial statements. Earlier proposed interpretations of SFAS 109 had recommended a "probable" standard for recognition of tax consequences rather than the "more-likely-than-not" standard finally adopted. The Company was required to implement FIN 48 on July 2, 2007. Consequently, the Company analyzed its tax positions and determined that no material tax positions recognition criteria are different under the new standard.

In May 2008, the FASB issued SFAS No. 162, "The Hierarchy of Generally Accepted Accounting Principles" ("SFAS No. 162"). SFAS No. 162 identifies the

sources of accounting principles and the framework for selecting the principles used in the preparation of financial statements that are presented in conformity with generally accepted accounting principles. SFAS No. 162 is effective 60 days following approval by the Securities and Exchange Commission of the Public Company Accounting Oversight Board's amendments to AU Section 411, The Meaning of Present Fairly in Conformity with Generally Accepted Accounting Principles. The Company does not believe this statement will have a material impact on its financial position or results of operations.

In May 2008, the FASB issued SFAS No. 163, "Accounting for Financial Guarantee Insurance Contracts - An interpretation of FASB Statement No. 60". SFAS No. 163 requires that an insurance enterprise recognize a claim liability prior to an event of default when there is evidence that credit deterioration has occurred in an insured financial obligation. It also clarifies how Statement 60 applies to financial guarantee insurance contracts, including the recognition and measurement to be used to account for premium revenue and claim liabilities, and requires expanded disclosures about financial guarantee insurance disclosures about the insurance enterprise's risk-management activities. SFAS No. 163 requires that disclosures about the risk-management activities of the insurance enterprise be effective for the first period beginning after issuance. Except for those disclosures, earlier application is not permitted. The Company does not believe this statement will have a material impact on its financial position or results of operations.

2. CASH AND CASH EQUIVALENTS Cash and cash equivalents consisted of the following:

 June 29, July 1,
 2008 2007
Demand deposits and cash on hand $1,015,558 $ 482,667
Money market funds 175,645 175,645
Repurchase agreements 938,309 889,033
 _________ _________

 $2,129,512 $1,547,345

The Company's money market funds invest in short-term government securities. The Company's overnight repurchase agreements have restrictions that allow funds to be invested only in government backed securities. The account balances at times exceed federally insured limits. The Company does not believe this poses any significant risk.

3. INVESTMENTS The Company's marketable securities are categorized as available-for-sale securities as defined by SFAS No. 115, "Accounting for Certain Investments in Debt and Equity Securities". The cost for marketable securities was determined using the specific identification method. The fair values of marketable securities are estimated based on the quoted market price for those securities. Short-term investments consist of certificates of deposits and U.S. Treasury securities with maturities of generally three months to one year. At June 29, 2008, the fair value of short-term investments was $6,274,274. At July 1, 2007, the fair value of short-term investments was $7,465,611. Non-current investments are marketable securities which primarily consist of telecommunications stocks and a mutual fund that invests in mortgage backed securities. Unrealized gains and losses are reported as a component of accumulated other comprehensive earnings in Stockholders' Equity.

As of June 29, 2008, the Company had $21,130 of gross unrealized losses from its investments in federal agency mortgage backed securities which had a fair value of $2,673,962. As of July 1, 2007, $81,216 gross unrealized losses were

from its investments in federal agency mortgage backed securities which had a fair value of $2,479,493.

The following table shows the gross unrealized losses and fair value of the Company's investments with unrealized losses that are not deemed to be other- than-temporarily impaired, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, at June 29, 2008.

Less Than 12 Months 12 Months or Greater Total
___________________ ____________________ __________________
 Fair Unrealized Fair Unrealized Fair Unrealized
 Value Losses Value Losses Value Losses
___________________ ____________________ ___________________

Mutual fund $ - $ - $2,673,962 $21,130 $2,673,962 $21,130

During fiscal 2008, the cumulative losses on the Company's investments in the mutual fund holding mortgage-backed securities, primarily Government National Mortgage Association ("Ginnie Mae"), decreased by approximately $60,000 from $80,000 at the end of the previous year to an unrealized loss of $20,000 as of June 29, 2008. The value of these investments fluctuate based upon the market interest rates and credit quality. To mitigate credit quality risk, the contractual cash flows of the underlying investments are guaranteed by an agency of the U.S. government. Accordingly, it is expected that the securities would not be settled at a price less than the cost of the Company's investment. The Company does not consider these investments to be other-than- temporarily impaired at June 29, 2008.

The following table summarizes the cost and approximate fair values of equity securities available-for-sale as of June 29, 2008, and July 1, 2007 as follows:

 Original Unrealized Fair
 Cost Gain Value
___________________________________________________________________________
June 29, 2008
Securities available-for-sale $710,799 $3,623,502 $4,334,301

July 1, 2007
Securities available-for-sale $734,496 $5,406,828 $6,141,324

This portfolio includes the following telecommunications stocks:

82,112 shares of AT&T
2,000 shares of Embarq
354 shares of Fairpoint Communications 939 shares of Idearc
475 shares of LSI
9,969 shares of Qwest
40,000 shares of Sprint Nextel
18,784 shares of Verizon
11,865 shares of Vodafone
4,079 shares of Windstream

In the year ended June 29, 2008, the Company recorded a pre-tax gain of $267,237 from the combination of the sale of its holdings in Alltel and the mandatory conversion of Avaya stock for cash. In the year ended July 1, 2007, the Company sold its holdings in Lucent Technologies for a pre-tax loss of $3,613.

4. LAND, BUILDINGS, AND EQUIPMENT Land, buildings, and equipment, as cost, consisted of the following:

 June 29, July 1,
 2008 2007

Buildings $17,541,393 $17,541,393
Leasehold and building improvements 7,031,329 6,787,535
Bowling lanes and equipment 22,079,218 21,884,653
Land 10,590,450 10,590,450
Amusement games 844,343 814,345
Bowling lanes and equipment not yet in use 171,630 150,107
 __________ __________
 58,258,363 57,768,483
Less accumulated depreciation and
 amortization 33,397,603 31,881,242
 __________ __________
 $24,860,760 $25,887,241

Depreciation and amortization expense for buildings and equipment for fiscal years 2008 and 2007 was $1,764,226, and $1,918,595, respectively. No depreciation expense was recorded for Bowl America Falls Church during the period when it was closed. The Company includes construction in progress costs in the bowling lanes and equipment not yet in use category until completion of the project. Bowling lanes and equipment not yet in use are not depreciated.

5. COMMITMENTS AND CONTINGENCIES In February 2007, the Company temporarily closed an existing bowling center in Falls Church, Virginia when its roof was damaged by an ice storm. The center reopened on March 31, 2008. The Company has business interruption insurance that management believes will cover the lost income of the center while repairs were being made. At June 29, 2008, no final settlement of the loss has taken place. The Company believes that a reasonable estimate for the amount to be recovered is $1,240,000 from the date of the roof damage through June 29, 2008. In fiscal years 2008 and 2007, $800,000 and $440,000, respectively, were recognized as revenue and receivables for those amounts are included in Prepaid expenses and other on the Consolidated Balance Sheets at June 29, 2008 and July 1, 2007, respectively. The estimate was based on the average yearly percentage change in revenues between 2007 fiscal year and 2006 fiscal year multiplied by the prior year earnings of that center and subtracting the year to date earnings up until the roof collapse.

Lease Commitments
The Company and its subsidiaries are obligated under long-term real estate lease agreements for two bowling centers. Certain of the Company's real estate leases provide for additional annual rents based upon total gross revenues and increases in real estate taxes and insurance.

At June 29, 2008, the minimum fixed rental commitments related to all non-cancelable leases, were as follows:

Year Ending
2009 $272,951
2010 103,413
2011 88,000
2012 88,000
2013 88,000
Thereafter 80,667
 _______
Total minimum lease payments $721,031

Net rent expense was as follows:

 For the Years Ended
 June 29, July 1,
 2008 2007

Minimum rent under operating leases $272,950 $272,704
Excess percentage rents 4,744 46,562
 _______ _______
 $277,694 $319,266

Purchase Commitments
The Company's purchase commitments at June 29, 2008 are for materials, supplies, services and equipment as part of the normal course of business.

6. PROFIT-SHARING AND ESOP PLAN The Company has two defined contribution plans. The first is a profit- sharing plan which, generally, covers all employees who on the last day of the fiscal year or December 29 have been employed for one year with at least one thousand hours of service. The Plan provides for Company contributions as determined by the Board of Directors. For the years ended June 29, 2008, and July 1, 2007, contributions in the amount of $125,000, and $140,000, respectively, were charged to operating expense.

Effective March 31, 1987, the Company adopted an Employee Stock Ownership Plan (ESOP) which generally covers all individuals who were employed at the end of the fiscal year and had one thousand or more hours of service during that fiscal year. The Plan provides for Company contributions as determined by the Board of Directors. The value of the Company's contributions to the Plan for fiscal years 2008 and 2007 was $125,000, and $140,000, respectively.

The Company has no defined benefit plan or other post retirement plan.

7. INCOME TAXES The significant components of the Company's deferred tax assets and liabilities were as follows:

 June 29, July 1,
 2008 2007
Deferred tax:
 Land, buildings, and equipment $1,259,692 $1,412,809
 Unrealized gain on available-
 for-sale securities 1,356,702 1,969,749
 Prepaid expenses and other (26,391) (34,994)
 _________ _________
Deferred tax liabilities $2,590,003 $3,347,564

Income tax expense differs from the amounts computed by applying the U.S. Federal income tax rate to income before tax for the following reasons:

For the Years Ended 2008 2007

Taxes computed at
 statutory rate 34.0% 34.0%
State income taxes, net
 of Federal income tax
 benefit 3.8 2.0
Dividends received
 exclusion (2.5) (.9)
All other-net (.3) (.7)
 ____ ____
 35.0% 34.4%

8. STOCKHOLDERS' EQUITY The Class A shares have one vote per share voting power. The Class B shares may vote ten votes per share and are convertible to Class A shares at the option of the stockholder.

At June 29, 2008, and July 1, 2007, the Company had $39,093 in employee loans related to the issuance of shares. These loans are secured by the shares of the Company's common stock acquired and are full recourse notes. The notes bear interest at rates of 3 1/2% to 5% and are payable over a term of three years from the date of the agreements which range from 2007 to 2008. These employee loans have been recorded as a reduction of additional paid-in capital.

9. DEFERRED COMPENSATION Deferred compensation payable was a total of $54,621 at June 29, 2008, and $59,224 at July 1, 2007. The current portion of these amounts is $8,113 at June 29, 2008, and $7,272 at July 1, 2007, and is included in accrued expenses.

Aronson & Company 700 King Farm Boulevard
 Rockville, Maryland 20850
 Phone 301.231.6200
 Fax 301.231.7630

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Board of Directors and Stockholders
Bowl America Incorporated
Alexandria, Virginia

We have audited the accompanying consolidated Balance Sheets of Bowl America Incorporated and Subsidiaries as of June 29, 2008 and July 1, 2007, and the related Consolidated Statements of Earnings and Comprehensive Earnings, Stockholders' Equity and Cash Flows for the years then ended. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audits.

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management. We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of Bowl America Incorporated and Subsidiaries as of June 29, 2008 and July 1, 2007, and the results of their operations and their cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America.

As discussed in Note 1 to the financial statements, the Company adopted Financial Accounting Standards Board Interpretation No. 48, "Accounting for Uncertainty in Income Taxes-an interpretation of FASB Statement No. 109", July 2, 2007.

Aronson & Company
Rockville, Maryland
September 24, 2008

EX-31.1
Exhibit 31.1 to Form 10-K

Certification of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act and Rule 13a-14(a) Or 15d-14(a) under the Securities Exchange Act of 1934

I, Leslie H. Goldberg, certify that:

1. I have reviewed this Annual Report on Form 10-K of Bowl America Incorporated;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fourth fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: December 24, 2008

Leslie H. Goldberg
Chief Executive Officer

Exhibit 31.2
Exhibit 31.2 to Form 10K

Certification of Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley Act and Rule 13a-14(a) Or 15d-14(a) under the Securities Exchange Act of 1934

I, Cheryl A. Dragoo, certify that:

1. I have reviewed this Annual Report on Form 10-K of Bowl America Incorporated;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fourth fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: December 24, 2008

Cheryl A. Dragoo
Chief Financial Officer

Exhibit 32
Exhibit 32 to Form 10K

Written Statement of the Chief Executive Officer and Chief Financial Officer Pursuant to 18 U.S.C. 1350

Solely for the purposes of complying with 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, we, the undersigned Chief Executive Officer and Chief Financial Officer of Bowl America Incorporated (the "Company"), hereby certify, based on our knowledge, that the Annual Report on Form 10-K of the Company for the year ended June 29, 2008, (the "Report") fully complies with the requirements of Section 13(a) of the Securities Act of 1934 and that information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Leslie H. Goldberg
Chief Executive Officer

Cheryl A. Dragoo
Chief Financial Officer

Date: December 24, 2008

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