-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 MmDI4zX3cRIdRdRDwbRTwR3jXPrplzZxDnQdQSWQnwKrY5grYo79olClkQ36lchl
 lFUzKhJgfrjYLYpxUA9LAg==

<SEC-DOCUMENT>0001465101-09-000001.txt : 20090611
<SEC-HEADER>0001465101-09-000001.hdr.sgml : 20090611
<ACCEPTANCE-DATETIME>20090611170051
ACCESSION NUMBER:		0001465101-09-000001
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Investment Company Act Section 3(c)
ITEM INFORMATION:		Section 3(c)(1)
FILED AS OF DATE:		20090611
DATE AS OF CHANGE:		20090611
EFFECTIVENESS DATE:		20090611

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			J.J. BEST & Co.
		CENTRAL INDEX KEY:			0001465101
		IRS NUMBER:				043283632
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1209

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-131912
		FILM NUMBER:		09887508

	BUSINESS ADDRESS:	
		STREET 1:		60 NORTH WATER STREET
		STREET 2:		BEST BANC BUILDING
		CITY:			NEW BEDFORD
		STATE:			MA
		ZIP:			02740
		BUSINESS PHONE:		508-991-8000

	MAIL ADDRESS:	
		STREET 1:		60 NORTH WATER STREET
		STREET 2:		BEST BANC BUILDING
		CITY:			NEW BEDFORD
		STATE:			MA
		ZIP:			02740
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0401</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001465101</cik>
        <entityName>J.J. BEST &amp; Co.</entityName>
        <issuerAddress>
            <street1>60 NORTH WATER STREET</street1>
            <street2>BEST BANC BUILDING</street2>
            <city>NEW BEDFORD</city>
            <stateOrCountry>MA</stateOrCountry>
            <zipCode>02740</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>508-991-8000</issuerPhoneNumber>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <jurisdictionOfInc>MASSACHUSETTS</jurisdictionOfInc>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>John</firstName>
                <middleName>J</middleName>
                <lastName>Meldon</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>60 North Water Street</street1>
                <street2>BEST BANC BUILDING</street2>
                <city>New Bedford</city>
                <stateOrCountry>MA</stateOrCountry>
                <zipCode>02740</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other Banking and Financial Services</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>$1 - $1,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>3C</item>
            <item>3C.1</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <yetToOccur>true</yetToOccur>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>true</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isDebtType>true</isDebtType>
            <isPooledInvestmentFundType>true</isPooledInvestmentFundType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>5000</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>J.J. BEST &amp; Co.</recipientName>
                <recipientCRDNumber>None</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>60 North Water Street</street1>
                    <street2>BEST BANC BUILDING</street2>
                    <city>New Bedford</city>
                    <stateOrCountry>MA</stateOrCountry>
                    <zipCode>02740</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>MA</state>
                </statesOfSolicitationList>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>57000000</totalOfferingAmount>
            <totalAmountSold>0</totalAmountSold>
            <totalRemaining>57000000</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>true</hasNonAccreditedInvestors>
            <numberNonAccreditedInvestors>0</numberNonAccreditedInvestors>
            <totalNumberAlreadyInvested>0</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>J.J. BEST &amp; Co.</issuerName>
                <signatureName>John J. Meldon</signatureName>
                <nameOfSigner>John J. Meldon</nameOfSigner>
                <signatureTitle>President</signatureTitle>
                <signatureDate>2009-06-11</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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