SEC Comment Letter for Lifeway Foods, Inc. (LWAY) (CIK 0000814586) (LWAY) — Feb 19, 2015

Lifeway Foods, Inc. (LWAY) (CIK 0000814586)
Date: Feb. 19, 2015 · CIK: 0000814586 · Accession: 0000000000-15-010454

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File numbers found in text: 000-17363

Date

February 19, 2015

Author

/s/H. Roger Schwall

Form

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Company

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

Letter

February 19, 2015 Via E -mail Edward P. Smolyansky Chief Financial Officer Lifeway Foods Inc. 6431 West Oakton Street Morton Grove, Illinois 60053

Re: Lifeway Foods, Inc. Form 10-K for Fis cal Year Ended December 31, 2013 Filed April 2, 2014 File No . 000-17363

Dear Smolyansky :

We have completed our review of your filing s. 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 s 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 di sclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/H. Roger Schwall

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February 19, 2015

Via E -mail
Edward P. Smolyansky
Chief Financial Officer
Lifeway Foods Inc.
6431 West Oakton Street
Morton Grove, Illinois 60053

Re: Lifeway Foods, Inc.
 Form 10-K for Fis cal Year Ended December 31, 2013
 Filed April 2, 2014
File No . 000-17363

Dear Smolyansky :

We have completed our review of your filing s.  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 s 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 di sclosure in the filing s to be certain that the filing s include the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/H. Roger Schwall

H. Roger Schwall
        Assistant Director

SecProbe.io