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