================================================================================
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington D.C. 20549
FORM 8-K/A
AMENDMENT NO. 1
TO
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): March 29, 2004
LIFEWAY FOODS, INC.
----------------------------------------------------
(Exact name of registrant as specified in its charter)
ILLINOIS 0-17363 36-3442829
--------------------------- ---------------------- ---------------
(State or other jurisdiction (Commission File Number) (I.R.S. Employer
of incorporation) Identification No.)
6431 West Oakton St.
Morton Grove, IL 60053
------------------------------------------------
(Address of principal executive offices, zip code)
Registrant's telephone number, including area code: (847) 967-1010
N/A
-----------------------------------------------------------
(Former name or former address, if changed since last report)
================================================================================
LIFEWAY FOODS, INC.
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On May 13, 2004, Lifeway Foods, Inc. ("Lifeway") engaged Plante &
Moran, PLLC ("Plante Moran") as its independent auditor following the May 1,
2004 merger of Plante Moran with the Company's previous auditor, Gleeson, Sklar,
Sawyers & Cumpata, LLP ("Gleeson Sklar"). As of the date of its merger with
Plante Moran, Gleeson Sklar declined to stand for re-election as Lifeway's
independent auditor.
The independent auditor's reports prepared by Gleeson Sklar in
connection with Lifeway's financial statements for the year ended December 31,
2002 and the year ended December 31, 2003 did not contain either an adverse
opinion or disclaimer of opinion, nor were such independent auditor's reports
modified as to uncertainty, audit scope or accounting principles.
Gleeson Sklar was advised by Lifeway of the disclosure made in this
filing and has communicated its concurrence to the Securities and Exchange
Commission in a letter dated June 7, 2004. Lifeway received a copy of Gleeson
Sklar's concurrence on June 9, 2004. Gleeson Sklar's concurrence is attached to
this filing as Exhibit 16.1.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA INFORMATION AND EXHIBITS
(c) Exhibits. The following exhibits are filed with this report:
Exhibit 16.1 - Letter dated June 7, 2004 from Gleeson, Sklar, Sawyers
and Cumpata, LLP to the Securities Exchange Commission.
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934,
as amended, the Registrant has duly caused this report to be signed on its
behalf by the undersigned hereunto duly authorized.
Dated June 10, 2004 LIFEWAY FOODS, INC.
By: /s/ Julie Smolyansky
------------------------------------
Julie Smolyansky
Chief Executive Officer, Chief Financial
and Accounting Officer, President,
Treasurer and Director