DOW JONES NEWSWIRES 
 

PepsiAmericas Inc. (PAS) followed Pepsi Bottling Group Inc. (PBG) in rejecting PepsiCo. Inc.'s (PEP) offer to buy the rest of the company it doesn't already own, calling it unacceptible.

Pepsi made the nearly $1.7 billion cash-and-stock offer for the nearly 60% of PepsiAmericas last month, saying it would be better to fully control its two biggest bottlers. The bid initially valued PepsiAmericas' shares at $23.27 each, but the stock has been trading above that since the offer was made public, closing Wednesday at $25.20.

As Pepsi Bottling directors said, PepsiAmericas independent board members contended Thursday that Pepsi is "significantly" undervaluing potential synergies from a buyout and that the offer "does not reflect the value of PepsiAmericas' strengths and stand-alone strategies, as evidenced by the company's strong first quarter results."

Earnings rose slightly in the period, excluding restructuring charges and the prior-year quarter having an extra week of results. Revenue rose slightly on price hikes, but volumes continued to decline amid ongoing weakness for soda sales.

A Pepsi spokeswoman wasn't immediately available for comment.

-By Kevin Kingsbury, Dow Jones Newswires; 201-938-2136; kevin.kingsbury@dowjones.com