SEC Comment Letter for Lifeway Foods, Inc. (LWAY) (CIK 0000814586) (LWAY) — Aug 6, 2009

Lifeway Foods, Inc. (LWAY) (CIK 0000814586)
Date: Aug. 6, 2009 · CIK: 0000814586 · Accession: 0000000000-09-042548

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Date

August 6, 2009

Author

H. Roger Schwall

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Lifeway Foods, Inc. (LWAY) (CIK 0000814586)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4628 DIVISION OF CORPORATION FINANCE August 6, 2009 Ms. Julie Smolyansky President, Chief Executive Officer and Director Lifeway Foods, Inc. 6431 West Oakton Morton Grove, IL 60053 Re: Lifeway Foods, Inc. Form 10-K for the Fiscal Year Ended December 31, 2008 Filed March 31, 2009 Form 10-Q for the Quarterly Period Ended March 31, 2009 Filed May 15, 2009 File No. 0-17363

Dear Ms. Smolyansky: We have completed our review of your 2008 Form 10-K, and do not, at this time, have any further comments.

S i n c e r e l y ,

H. Roger Schwall Assistant Director

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4628

DIVISION OF
CORPORATION FINANCE
        August 6, 2009
 Ms. Julie Smolyansky President, Chief Executive Officer and Director

Lifeway Foods, Inc. 6431 West Oakton Morton Grove, IL 60053
 Re: Lifeway Foods, Inc.
  Form 10-K for the Fiscal Year Ended December 31, 2008
Filed March 31, 2009 Form 10-Q for the Quarterly Period Ended March 31, 2009 Filed May 15, 2009
  File No. 0-17363

Dear Ms. Smolyansky:
We have completed our review of your 2008 Form 10-K, and do not, at this time,
have any further comments.

     S i n c e r e l y ,

 H. Roger Schwall
Assistant Director

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