SEC Comment Letter for Lifeway Foods, Inc. (LWAY) (CIK 0000814586) (LWAY) — Oct 18, 2011
Lifeway Foods, Inc. (LWAY) (CIK 0000814586)
Date: Oct. 18, 2011 · CIK: 0000814586 · Accession: 0000000000-11-060996
AI Filing Summary & Sentiment
Reasoning
Letter
October 18, 2011 Via Facsimile Edward P. Smolyansky, CFO & CAO Lifeway Foods, Inc. 6431 West Oakton Morton Grove, Illinois 60053 Re: Lifeway Foods Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 31, 2011 File No.: 0-17363
Dear Mr. Smolyansky: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, / s / K a r l H i l l e r K a r l H i l l e r B r a n c h C h i e f
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October 18, 2011
Via Facsimile
Edward P. Smolyansky, CFO & CAO Lifeway Foods, Inc. 6431 West Oakton Morton Grove, Illinois 60053
Re: Lifeway Foods
Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 31, 2011 File No.: 0-17363
Dear Mr. Smolyansky:
We have completed our review of your f iling. We remind you that our comments or
changes to disclosure in res ponse to our comments do not for eclose the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States. We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/ s / K a r l H i l l e r K a r l H i l l e r B r a n c h C h i e f