<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>exhibit16-1_12751.txt
<DESCRIPTION>LETTER FROM INDEPENDENT AUDITORS
<TEXT>
                                                                    EXHIBIT 16.1
                                                                    ------------

LETTER DATED JUNE 15, 2004 FROM GLEESON, SKLAR, SAWYERS AND CUMPATA, LLP TO THE
SECURITIES EXCHANGE COMMISSION

* * * * | GLEESON
* * * * | SKLAR
* * * * | SAWYERS
* * * * | CUMPATA LLP





June 15, 2004



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549


Commissioners:

On April 30, 2004, our firm merged its public accounting and auditing practice
into Plante & Moran, PLLC. As such, we declined to stand for re-election as the
independent auditor of Lifeway Foods, Inc. for the year-ended December 31, 2004.

We have read the statements made by Lifeway Foods, Inc., which we understand
will be filed with the Commission as part of the Company's Form 8-K/A (Amendment
No. 2 to Current Report) dated June 15, 2004. We agree with the statements
concerning our Firm in such Form 8 K/A.

Very truly yours,

/s/ Gleeson, Sklar, Sawyers & Cumpata, LLP

Gleeson, Sklar, Sawyers & Cumpata, LLP










225 West Washington Street, Suite 400 Chicago, Illinois 60606
T 312-899-4460 F 312-726-3262

2400 Big Timber Road, Suite 200 Elgin, Illinois 60123
T 847-697-6161 F 847-697-6176


i g a f     OFFICES IN PRINCIPAL CITIES WORLDWIDE

</TEXT>
</DOCUMENT>
