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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000950137-06-012404.txt : 20061114
<SEC-HEADER>0000950137-06-012404.hdr.sgml : 20061114
<ACCEPTANCE-DATETIME>20061114125924
ACCESSION NUMBER:		0000950137-06-012404
CONFORMED SUBMISSION TYPE:	NT 10-Q
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060930
FILED AS OF DATE:		20061114
DATE AS OF CHANGE:		20061114
EFFECTIVENESS DATE:		20061114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LIFEWAY FOODS INC
		CENTRAL INDEX KEY:			0000814586
		STANDARD INDUSTRIAL CLASSIFICATION:	DAIRY PRODUCTS [2020]
		IRS NUMBER:				363442829
		STATE OF INCORPORATION:			IL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		NT 10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-17363
		FILM NUMBER:		061213070

	BUSINESS ADDRESS:	
		STREET 1:		6431 W OAKTON
		CITY:			MORTON GROVE
		STATE:			IL
		ZIP:			60053
		BUSINESS PHONE:		7089671010

	MAIL ADDRESS:	
		STREET 1:		6431 W OAKTON
		CITY:			MORTON GROVE
		STATE:			IL
		ZIP:			60053
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 10-Q
<SEQUENCE>1
<FILENAME>c10020ntnt10vq.htm
<DESCRIPTION>NOTIFICATION OF LATE FILING
<TEXT>
<HTML>
<HEAD>
<TITLE>nt10vq</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>


<!-- Search for "comment" to find correct placement of Part I Registrant Info -->


<center>
<TABLE style="font-size: 10pt" width="100%" border="0" cellpadding="0" cellspacing="0">
<TR>
        <TD width="15%"></TD>
        <TD width="85%"></TD>
</TR>
<TR valign="top">
        <TD colspan="2"><hr size="1" noshade></TD>
</TR>
<TR valign="top">
        <TD valign="top">SEC 1344<br>(05-06)</TD>
        <TD valign="middle"><b>Persons who are to respond to the collection of information
contained in this form are not required to respond unless the form displays a currently valid
OMB control number.</b></TD>
</TR>
<TR valign="top">
        <TD colspan="2"><hr size="1" noshade></TD>
</TR>
</TABLE>
</center>

<P>
<TABLE style="font-size: 10pt" align="right" width="160" border="1" cellspacing="0" cellpadding="1">
<TR><TD align="center">OMB APPROVAL</TD></TR>
<TR><TD>OMB Number: 3235-0058</TD></TR>
<TR><TD>Expires: April 30, 2009</TD></TR>
<TR><TD>Estimated average burden<BR>
hours per response...2.50</TD></TR>
</TABLE>
<BR clear="all">
<p>&nbsp;
<TABLE style="font-size: 10pt" align="right" width="160" border="1" cellspacing="0" cellpadding="2">
<TR><TD>SEC FILE NUMBER</TD></TR>
<TR><TD>CUSIP NUMBER</TD></TR>
</TABLE>
<BR clear="all">
<BR clear="all">


<P style="font-size: 10pt" align="center"><B>UNITED STATES<BR>SECURITIES AND EXCHANGE COMMISSION<BR>
Washington, D.C. 20549</B>


<P style="font-size: 10pt" align="center"><B>FORM 12b-25</B>

<P style="font-size: 10pt" align="center"><B>NOTIFICATION OF LATE FILING</B>

<CENTER>
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%" align="center">
<TR valign="bottom">
        <TD width="14%">&nbsp;</TD>
        <TD width="12%">&nbsp;</TD>
        <TD width="12%">&nbsp;</TD>
        <TD width="12%">&nbsp;</TD>
        <TD width="56%">&nbsp;</TD>
</TR>

<TR valign="bottom">
        <TD nowrap><I>(Check One):</I></TD>
        <TD nowrap><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Form&nbsp;10-K</TD>
        <TD nowrap><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Form&nbsp;20-F</TD>
        <TD nowrap><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Form&nbsp;11-K</TD>
        <TD nowrap><FONT face="wingdings">&#254;</FONT>&nbsp;&nbsp; Form&nbsp;10-Q</TD>
</TR>
<TR valign="bottom">
<TD nowrap><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Form&nbsp;10-D</TD>
<TD nowrap><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Form&nbsp;N-SAR</TD>
<TD nowrap><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Form&nbsp;N-CSR</TD>
<TD></TD>
<TD></TD>
<TD></TD>
</TR>
</TABLE>
</CENTER>


<CENTER>
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="1" width="100%" align="center">
<TR valign="bottom">
        <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD nowrap>For Period Ended:<U>9/30/06</U></TD>

</TR>
<TR valign="bottom">
        <TD nowrap><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Transition Report on Form&nbsp;10-K</TD>
</TR>
<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD nowrap><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Transition Report on Form&nbsp;20-F</TD>
</TR>
<TR><TD><TR><TD><TR><TD><TR><TD>
<TR valign="bottom">
        <TD nowrap><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Transition Report on Form&nbsp;11-K</TD>
</TR>
<TR valign="bottom">
<TD nowrap><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Transition Report on Form&nbsp;10-Q</TD>
</TR>
<TR valign="bottom">
<TD nowrap><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Transition Report
on Form&nbsp;N-SAR</TD>
</TR>
<TR valign="bottom">
        <TD nowrap>For the Transition Period Ended: __________________________________________</TD>

</TR>
</TABLE>
</CENTER>

<BR clear="all">

<TABLE style="font-size: 10pt" align="right" width="100%" border="1" cellspacing="0" cellpadding="2">
<TR><TD align="center"><I>Read
Instruction (on back page) Before Preparing Form.&nbsp;Please Print or
Type.</I>
</TD></TR>
<TR><TD align="center"><B>Nothing in this form shall be construed to imply that the Commission has
verified any information contained herein.</B>
</TD></TR>
</TABLE>
<BR clear="all">
<BR clear="all">

<P style="font-size: 10pt">If the notification relates to a portion of the filing checked above,
identify the Item(s) to which the notification relates:
<P><hr size="1" noshade>


<BR clear="all">

<P style="font-size: 10pt" align="left"><B>PART I &#151; REGISTRANT INFORMATION</B>

<p style="font-size: 10pt"><!-- Type full name after this comment tag -->Lifeway Foods, Inc.  <hr size="1" noshade><div style="font-size: 10pt">Full
Name of Registrant</div>
<p style="font-size: 10pt"><!-- Type former name after this comment tag -->  <hr size="1" noshade><div style="font-size: 10pt">Former
Name if Applicable</div>
<p style="font-size: 10pt"><!-- Type address after this comment tag -->6431 West Oakton  <hr size="1" noshade><div style="font-size: 10pt">Address of Principal Executive
Office<i> (Street and Number)</i></div>
<p style="font-size: 10pt"><!-- Type city, state, zip after this comment tag --> Morton Grove, Illinois 60053 <hr size="1" noshade><div style="font-size: 10pt">City, State and Zip Code
</div>


<P style="font-size: 10pt" align="left"><B>PART II &#151; RULES 12b-25(b)&nbsp;AND (c)</B>

<P style="font-size: 10pt">If the subject report could not be filed without unreasonable effort or
expense and the registrant seeks relief pursuant to Rule&nbsp;12b-25(b), the
following should be completed. (Check box if appropriate)

<P style="font-size: 10pt">
<TABLE style="font-size: 10pt" width="100%" border="0" cellpadding="0" cellspacing="0">
<TR valign="top">
<TD valign="middle" width="3%"><font face="wingdings">&#254;</font></TD>
        <TD width="1%" align="left">(a)</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="93%">The reason described in reasonable detail in Part III of this form
could not be eliminated without unreasonable effort or expense</TD>
</TR>
<TR valign="top">

<TD valign="middle" width="3%"><font face="wingdings">&#254;</font></TD>
        <TD width="1%" align="left">(b)</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="93%">The subject annual report, semi-annual report, transition report on
Form&nbsp;10-K, Form 20-F, Form 11-K, Form&nbsp;N-SAR or Form N-CSR, or portion thereof, will
be filed on or before the fifteenth calendar day following the prescribed
due date; or the subject quarterly report or transition report on Form
10-Q, or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth
calendar day following the prescribed due date; and</TD>
</TR>
<TR valign="top">
        <TD width="3%">&nbsp;</TD>
        <TD width="1%" align="left">(c)</TD>
        <TD width="3%">&nbsp;</TD>
        <TD width="93%">The accountant&#146;s statement or other exhibit required by Rule&nbsp;12b-25(c)
has been attached if applicable.</TD>
</TR>
</TABLE>

<P style="font-size: 10pt" align="left"><B>PART III &#151; NARRATIVE</B>

<P style="font-size: 10pt">State below in reasonable detail why Forms&nbsp;10-K, 20-F, 11-K, 10-Q,
10-D, N-SAR, N-CSR, or the transition report or portion thereof, could not be
filed within the prescribed time period.

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Lifeway Foods, Inc. (the &#147;Company&#148;) will not, without unreasonable effort and expense, be able
to complete this Form 10-QSB within the prescribed time period due to the review not
being completed in the time period necessary for current filing. The completed filing is expected
to be available within the requested five day extension period.
</DIV>



<P align="center">
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<!-- Search for "comment" to find correct placement of names, sigs and By -->


<P style="font-size: 10pt" align="left"><B>PART IV &#151; OTHER INFORMATION</B>


<P style="font-size: 10pt">(1)&nbsp;Name and telephone number of person to contact in regard to this
notification


<P>

<CENTER>
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%" align="center">
<TR valign="bottom">
        <TD width="25%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="25%">&nbsp;</TD>
        <TD width="5%">&nbsp;</TD>
        <TD width="25%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD align="left" valign="top"><!-- Type name after this comment tag -->Edward P. Smolyansky  </TD>
        <TD></TD>
        <TD align="center" valign="top"><!-- Type area code after this comment tag -->847  </TD>
        <TD></TD>
        <TD align="right" valign="top"><!-- Type phone after this comment tag -->967-1010  </TD>
</TR>
<TR valign="bottom">
        <TD colspan=5 align="left" valign="top"><hr size="1" noshade></TD>
</TR>
<TR valign="bottom">
        <TD align="left" valign="top">(Name)</TD>
        <TD></TD>
        <TD align="center" valign="top">(Area Code)</TD>
        <TD></TD>
        <TD align="right" valign="top">(Telephone Number)</TD>
</TR>

</TABLE>
</CENTER>

<P style="font-size: 10pt">(2)&nbsp;Have all other periodic reports required
under Section&nbsp;13 or 15(d) of
the Securities Exchange Act of 1934 or Section&nbsp;30 of the Investment Company Act
of 1940 during the preceding 12&nbsp;months or for such shorter period that the
registrant was required to file such report(s) been filed? If answer is no,
identify report(s).

<P align="right" style="font-size: 10pt"><FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp;
No <FONT face="wingdings">&#254;</FONT>&nbsp;&nbsp; Yes

<P><hr size="1" noshade>
<P style="font-size: 10pt">(3)&nbsp;Is it anticipated that any significant change in results of operations
from the corresponding period for the last fiscal year will be reflected by the
earnings statements to be included in the subject report or portion thereof?


<P style="font-size: 10pt" align="right"><FONT face="wingdings">&#254;</FONT>&nbsp;&nbsp;
No <FONT face="wingdings">&#111;</FONT>&nbsp;&nbsp; Yes


<P style="font-size: 10pt">If so,&nbsp;attach an explanation of the anticipated change, both narratively
and quantitatively, and, if appropriate, state the reasons why a reasonable
estimate of the results cannot be made.<br><br><hr size="1" noshade>



<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%" align="center">
<TR valign="bottom">
        <TD width="100%">&nbsp;</TD>
</TR>
<TR valign="bottom">
        <TD align="center" valign="top"></TD>
</TR>
<TR valign="bottom">

<TD colspan=5 align="center" valign="top"><!-- Type name of Registrant after this comment tag --> Lifeway Foods, Inc. <hr align="center" size="1" noshade width="75%"></TD>
</TR>
<TR valign="bottom">
        <TD align="center" valign="top">(Name of Registrant as Specified in Charter)</TD>
</TR>

</TABLE>



<P style="font-size: 10pt">has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.


<p>
<TABLE style="font-size: 10pt" width="100%" border="0" cellpadding="0" cellspacing="0">
<TR>
        <TD width="3%"></TD>
        <TD width="23%"></TD>
        <TD width="3%"></TD>
        <TD width="25%"></TD>
</TR>
<TR>
        <TD align="left">Date</TD>
        <TD><!-- Type date after this comment tag -->11/13/06</TD>
        <TD align="center">By</TD>
        <TD><!-- Type name after this comment tag --> /s/ Edward P. Smolyansky </TD>
</TR>

<TR>
        <TD></TD>
        <TD><hr size="1" noshade><!-- If Title is after sig enter break code after this comment tag -->  </TD>
        <TD></TD>
        <TD><hr size="1" noshade><!-- Type title after this comment tag if on copy -->
</TD>
</TR>
<TR>
        <TD></TD>
        <TD><!-- If Title is after sig enter break code after this comment tag -->  </TD>
        <TD></TD>
        <TD><!-- Type title after this comment tag if on copy -->Edward P. Smolyansky<BR>
Chief Financial and<BR>
 Accounting Officer and Treasurer </TD>
</TR>

</table>

<P>
<TABLE style="font-size: 10pt" width="100%" border="0" cellpadding="0" cellspacing="0">
<TR>
        <TD width="97%"></TD>
</TR>
<TR valign="top">
        <TD>INSTRUCTION: The form may be signed by an executive officer of the
registrant or by any other duly authorized representative. The name and
title of the person signing the form shall be typed or printed beneath the
signature. If the statement is signed on behalf of the registrant by an
authorized representative (other than an executive officer), evidence of
the representative&#146;s authority to sign on behalf of the registrant shall be
filed with the form.</TD>
</TR>
</TABLE>
<P style="font-size: 10pt" align="center"><b>ATTENTION</b>

<BR clear="all">
<TABLE style="font-size: 10pt" align="right" width="100%" border="1" cellspacing="0" cellpadding="3">
<TR><TD><B>Intentional misstatements or
omissions of fact constitute Federal Criminal
Violations (See 18 U.S.C. 1001).</B></TD></TR>
</TABLE>
<BR clear="all">

<P style="font-size: 10pt" align="center"><B>General Instructions</B>

<P style="font-size: 10pt">1.&nbsp;This form is required by Rule&nbsp;12b-25
(17 CFR 240.12b-25) of the General Rules and Regulations under the Securities Exchange Act of 1934.


<P style="font-size: 10pt">2.&nbsp;One signed original and four conformed copies of this form and
amendments thereto must be completed and filed with the Securities and Exchange
Commission, Washington, D.C. 20549, in accordance with Rule&nbsp;0-3 of the General
Rules and Regulations under the Act. The information contained in or filed with
the form will be made a matter of public record in the Commission files.

<P style="font-size: 10pt">3.&nbsp;A manually signed copy of the form and amendments thereto shall be filed
with each national securities exchange on which any class of securities of the
registrant is registered.


<P style="font-size: 10pt">4.&nbsp;Amendments to the notifications must also be filed on Form&nbsp;12b-25 but
need not restate information that has been correctly furnished. The form shall
be clearly identified as an amended notification.


<P style="font-size: 10pt">5.&nbsp;<i>Electronic Filers.</i> This form shall not be used by electronic filers
unable to timely file a report solely due to electronic difficulties. Filers
unable to submit reports within the time period prescribed due to difficulties
in electronic filing should comply with either Rule&nbsp;201 or Rule&nbsp;202 of
Regulation&nbsp;S-T (&#167; 232.201 or &#167; 232.202 of this chapter) or apply for an
adjustment in filing date pursuant to Rule&nbsp;13(b)
of Regulation&nbsp;S-T (&#167; 232.13(b) of this chapter).



<P style="font-size: 10pt" align="center">

<center>
<TABLE style="font-size: 10pt" width="100%" border="0" cellpadding="0" cellspacing="0">
<TR>
        <TD width="15%"></TD>
        <TD width="85%"></TD>
</TR>
<TR valign="top">
        <TD colspan="2"><hr size="1" noshade></TD>
</TR>
<TR valign="top">
        <TD valign="top">SEC 1344<br>(05-06)</TD>
        <TD valign="middle"><b>Persons who are to respond to the collection of information
contained in this form are not required to respond unless the form displays a currently valid
OMB control number.</b></TD>
</TR>
<TR valign="top">
        <TD colspan="2"><hr size="1" noshade></TD>
</TR>
</TABLE>
</center>

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