SEC Company Response from Lifeway Foods, Inc. (LWAY) (CIK 0000814586) (LWAY) — Jun 11, 2009

Lifeway Foods, Inc. (LWAY) (CIK 0000814586)
Date: June 11, 2009 · CIK: 0000814586 · Accession: 0001072613-09-001030

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Referenced dates: May 28, 2009

Date

June 11, 2009

Author

/s/ Timothy

Form

CORRESP

Company

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

Letter

Via EDGAR and U.S. Mail United States Securities and Exchange Commission Division of Corporation Finance 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 Mr. Wojciechowski:

On behalf of Lifeway Foods, Inc. (the “Company”), we acknowledge receipt of your facsimile letter dated May 28, 2009 by the Company. The Company intends to respond to the letter by June 26, 2009.

Please feel free to contact me directly at (312) 857-2630 if you have any questions.

Sincerely,
/s/ Timothy
R. Lavender

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CORRESP
1
filename1.htm

    WWW.EXFILE.COM, INC. -- 888-775-4789 -- LIFEWAY FOODS, INC. -- CORRESPONDENCE

                  KELLEY
      DRYE & WARREN LLP

                  A
      LIMITED LIABILITY PARTNERSHIP

                  333
      WEST WACKER DRIVE

                  CHICAGO,
      ILLINOIS  60606

                  (312)
      857-7070

                  NEW
      YORK, NY

                  WASHINGTON,
      DC

                  TYSONS
      CORNER, VA

                  LOS
      ANGELES, CA

                  STAMFORD,
      CT

                  PARSIPPANY,
      NJ

                  BRUSSELS,
      BELGIUM

                  AFFILIATE
      OFFICES

                  MUMBAI,
      INDIA

                  FACSIMILE

                  (312)
      857-7095

                  www.kelleydrye.com

                    TIMOTHY R.
      LAVENDER

                    DIRECT LINE: (312)
      857-2630

                    EMAIL:
      tlavender@kelleydrye.com

      June 11,
2009

    Via EDGAR and U.S.
Mail

    Mr. Mark
Wojciechowski

    Staff
Accountant

    United
States Securities and Exchange Commission

    Division
of Corporation Finance

    100 F
St., N.E.

    Washington,
D.C.  20549-7010

              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 Mr.
Wojciechowski:

    On behalf
of Lifeway Foods, Inc. (the “Company”), we acknowledge receipt of your facsimile
letter dated May 28, 2009 by the Company. The Company intends to respond to the
letter by June 26, 2009.

    Please
feel free to contact me directly at (312) 857-2630 if you have any
questions.

                      Sincerely,

                    /s/ Timothy
      R. Lavender

                    Timothy
      R. Lavender

      TRL:
dmk

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