LIVE INC.
7702 E Doubletree Ranch Rd, Unit 300
Scottsdale, AZ 85258
480-289-9019
April 21, 2020
Via EDGAR
Securities and Exchange Commission
Division of Corporate Finance
Washington DC 20549
Re: Live Inc.
Form S-1 Registration Statement
File No. 333-236357
Dear Sirs/Madam:
Live Inc. hereby requests, pursuant to Rule 461 under the Securities Act of 1933, as amended, that the above-referenced registration statement be accelerated to 4:00 PM, Eastern Time, on Thursday, April 23, 2020, or as soon thereafter as practicable.
The Company hereby acknowledges that:
| § | should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| § | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| § | the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
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If you have any questions concerning this matter, please contactDaniel H. Luciano, Esq., counsel for the Company.
Sincerely,
Live Inc.
/s/ Keith Wong
Keith Wong
President
cc: Daniel H. Luciano, Esq.