TEXT-EXTRACT 2 filename2.txt December 13, 2019 David Jeffs Chief Executive Officer Live Current Media, Inc. 50 West Liberty Street, Suite 880 Reno, NV 89501 Re: Live Current Media Inc. Form 10-K for the Fiscal Year Ended December 31, 2018 Filed April 1, 2019 File No. 000-29929 Dear Mr. Jeffs: We have limited our review of your filing to the financial statements and related disclosures and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2018 Signatures, page 26 1. Please refer to General Instruction D(2)(a) to Form 10-K and amend the signature page to include the signatures of at least a majority of the board of directors or persons performing similar functions in the second signature block. Please also amend your Form 10-K/A filed May 15, 2015. Exhibits 2. It appears your Form 10-K is incorporated by reference into a previously filed Form S-8. Please amend your filing to provide a consent from your auditor related to the use of their audit report. Such consent is required due to incorporation by reference of the Form 10-K into the previously filed registration statement. Refer to Item 601 of Regulation S-K. David Jeffs FirstName LastNameDavid Jeffs Live Current Media, Inc. Comapany13, 2019 Current Media, Inc. December NameLive Page 2 December 13, 2019 Page 2 FirstName LastName In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Scott Stringer at 202-551-3272 or me at 202-551-3344 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services