UPDATE 1-Boston Beer posts Q1 profit, backs 2009 EPS view

* Posts Q1 profit vs loss last year

* Advertising and selling expenses fell $5.6 mln in Q1

* Backs 2009 profit outlook

* Year-ago quarter's results hurt by recall

May 6 (Reuters) - Boston Beer Co Inc (SAM.N), which makes Samuel Adams beer, posted a first-quarter profit, helped by lower advertising and selling expenses, and backed its 2009 profit outlook.

For the quarter ended March 28, the company posted a profit of $1.4 million, or 10 cents a share, compared with a loss of $3.7 million, or 27 cents a share, a year ago.

Revenue rose 7 percent to $81.1 million.

The year-ago quarter's results were hurt by charges related to the recall of select bottles of Samuel Adams beer, after safety checks at the company's Cincinnati brewery stoked fears that bottles may contain small grains or bits of glass.

However, depletions -- the total number of cases sold by a distributor to retailers -- fell 5 percent in the quarter from the year-ago period.

The company reaffirmed its 2009 earnings outlook of $1.40 a share to $1.70. Analysts on average were looking for a profit of $1.49 a share, according to Reuters Estimates.

Shares of the company closed at $28.01 Wednesday on the New York Stock Exchange. (Reporting by Mihir Dalal in Bangalore; Editing by Anil D'Silva)