SEC Comment Letter for Lifeway Foods, (LWAY) — Nov 1, 2022
Lifeway Foods, Inc.
Date: Nov. 1, 2022 · CIK: 0000814586 · Accession: 0000000000-22-011901
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File numbers found in text: 000-17363
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United States securities and exchange commission logo
November 1, 2022
Eric Hanson
Chief Financial Officer
Lifeway Foods, Inc.
6431 West Oakton
Morton Grove, IL 60053
Re:Lifeway Foods, Inc.
Form 10-K for the Year Ended December 31, 2021
Filed July 21, 2022
File No. 000-17363
Dear Eric Hanson:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing