SEC Company Response from Lifeway Foods, Inc. (LWAY) (CIK 0000814586) (LWAY) — Jun 26, 2009
Lifeway Foods, Inc. (LWAY) (CIK 0000814586)
Date: June 26, 2009 · CIK: 0000814586 · Accession: 0001072613-09-001069
AI Filing Summary & Sentiment
Reasoning
Referenced dates: May 28, 2009
Letter
Via EDGAR and facsimile 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 originally intended to respond to the letter on June 26, 2009, however, the Company is requesting additional time to respond to the letter and will file its response on July 1, 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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WWW.EXFILE.COM, INC. -- 888-775-4789 -- LIFEWAY FOODS, INC. -- CORRESP
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 26,
2009
Via EDGAR and
facsimile
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 originally intended to respond to the letter on June 26, 2009,
however, the Company is requesting additional time to respond to the letter and
will file its response on July 1, 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