livecurrent_corres-060209.htm

-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, BXbkTycEO5BzRLNU9Nk2+9NcB524K5j8voULhfd4oKHLg53BaZLhB8Hsb28w6Q6V DbQ9jkmRWuylISas7hTLhw== 0001019687-09-002026.txt : 20100817 0001019687-09-002026.hdr.sgml : 20100817 20090602140009 ACCESSION NUMBER: 0001019687-09-002026 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090602 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Live Current Media Inc. CENTRAL INDEX KEY: 0001108630 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 880346310 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 780 BEATTY ST. #307 CITY: VANCOUVER BC STATE: A1 ZIP: V6B 2M1 BUSINESS PHONE: 604-453-4870 MAIL ADDRESS: STREET 1: 780 BEATTY ST. #307 CITY: VANCOUVER BC STATE: A1 ZIP: V6B 2M1 FORMER COMPANY: FORMER CONFORMED NAME: Live Current Media, Inc. DATE OF NAME CHANGE: 20080801 FORMER COMPANY: FORMER CONFORMED NAME: COMMUNICATE COM INC DATE OF NAME CHANGE: 20020822 FORMER COMPANY: FORMER CONFORMED NAME: TROYDEN CORP DATE OF NAME CHANGE: 20000307 CORRESP 1 filename1.htm livecurrent_corres-060209.htm

RICHARDSON & PATEL LLP

10900 Wilshire Boulevard

Suite 500

Los Angeles, California 90024

Telephone (310) 208-1182

Facsimile (310) 208-1154

June 2, 2009

VIA EDGAR

Mr. H. Christopher Owings

Accounting Director

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:

Live Current Media Inc.

Amendment No. 1 to Registration Statement on Form S-1

Filing Date: May 7, 2009

File No. 333-158951

Form 10-K for the Fiscal Year Ended December 31, 2008

Filing Date: March 31, 2009

Form 10-Q for the Fiscal Quarter Ended March 31, 2009

Filing Date: May 15, 2009

File No.: 0-29929

Dear Mr. Owings:

This letter will confirm that Live Current Media Inc. has asked for an extension to June 30, 2009 to file its response to the comment letter you sent on May 28, 2009. The Company’s Vice President, Finance, who will be primarily responsible for drafting the response and coordinating with the Company’s auditors and Audit Committee, will be on leave from June 10th through June 25th. Thank you for granting this extension.

	Very truly yours,

	RICHARDSON & PATEL LLP


	By: /s/ Mary Ann Sapone
	MARY ANN SAPONE

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