SEC Company Response from Lifeway Foods, Inc. (LWAY) (CIK 0000814586) (LWAY) — Sep 19, 2014
Lifeway Foods, Inc. (LWAY) (CIK 0000814586)
Date: Sept. 19, 2014 · CIK: 0000814586 · Accession: 0001072613-14-000386
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-17363
Referenced dates: September 5, 2014
Letter
Via EDGAR United States Securities and Exchange Commission Filed April 2, 2014 Form 10-Q for Fiscal Quarter Ended June 30, 2014 Filed August 11, 2014 File No. 000-17363
Dear Ms. Parker:
Lifeway Foods, Inc. (the “Company”) hereby advises the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) that the Company has received the Staff’s letter dated September 5, 2014 (the “Staff Comment Letter”), regarding the Commission’s review of the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2013 and the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2014. The Staff Comment Letter requests that the Company respond within ten (10) business days or advise the Staff when the Company would provide a response. As discussed with Ms. Caroline Kim, the Company respectfully requests an extension until Friday, October 3, 2014 to respond to the Staff Comment Letter.
Thank you for your consideration of our request. If you have any questions, or if you require additional information, regarding the foregoing, please contact me at (347) 915-0118.
Sincerely,
/s/ Edward Smolyansky
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Lifeway Foods, Inc.
6431 W. Oakton Morton Grove, IL 60053
Phone: (847) 967-1010 Fax: (847) 967-6558 E-mail: info@lifeway.net
Web site: www.lifeway.net - www.kefir.com – www.starfruitcafe.com
September 19, 2014
Via EDGAR
Anne Nguyen Parker
Branch Chief
United States Securities and Exchange Commission
100 F St., N.E.
Washington, D.C. 20549
Re:
Lifeway Foods, Inc.
Form 10-K for Fiscal Year Ended December 31, 2013
Filed April 2, 2014
Form 10-Q for Fiscal Quarter Ended June 30, 2014
Filed August 11, 2014
File No. 000-17363
Dear Ms. Parker:
Lifeway Foods, Inc. (the “Company”) hereby advises the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) that the Company has received the Staff’s letter dated September 5, 2014 (the “Staff Comment Letter”), regarding the Commission’s review of the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2013 and the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2014. The Staff Comment Letter requests that the Company respond within ten (10) business days or advise the Staff when the Company would provide a response. As discussed with Ms. Caroline Kim, the Company respectfully requests an extension until Friday, October 3, 2014 to respond to the Staff Comment Letter.
Thank you for your consideration of our request. If you have any questions, or if you require additional information, regarding the foregoing, please contact me at (347) 915-0118.
Sincerely,
/s/ Edward Smolyansky
Edward Smolyansky
Chief Financial and Accounting Officer,
Chief Operating Officer, Secretary and Treasurer