SEC Comment Letter for Lifeway Foods, Inc. (LWAY) (CIK 0000814586) (LWAY) — May 23, 2013
Lifeway Foods, Inc. (LWAY) (CIK 0000814586)
Date: May 23, 2013 · CIK: 0000814586 · Accession: 0000000000-13-028570
AI Filing Summary & Sentiment
Reasoning
Letter
May 23, 2013 Via E -mail Edward P. Smolyansky Chief Financial and Accounting Officer Lifeway Foods, Inc. 6431 West Oakton St. Morton Grove, IL 60053
Re: Lifeway Foods, Inc. Preliminary Proxy Statement on Schedule 14A Filed April 30, 2013 File No. 0-17363
Dear Mr. Smolyansky :
We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/H. Roger Schwall
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May 23, 2013 Via E -mail Edward P. Smolyansky Chief Financial and Accounting Officer Lifeway Foods, Inc. 6431 West Oakton St. Morton Grove, IL 60053 Re: Lifeway Foods, Inc. Preliminary Proxy Statement on Schedule 14A Filed April 30, 2013 File No. 0-17363 Dear Mr. Smolyansky : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/H. Roger Schwall H. Roger Schwall Assistant Director