-----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, BCOSAYpj7H/ESe3/C5Bk/m8dF7m3cojPwZCwl6yTtu8Xkcik0p7ZPpEIyRYJGSnE IWg3ycXnnaUdxKlMMDF8DA== 0001019687-09-002287.txt : 20100817 0001019687-09-002287.hdr.sgml : 20100817 20090624164705 ACCESSION NUMBER: 0001019687-09-002287 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090624 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 livc_corr-062409.htm
RICHARDSON & PATEL LLP
10900 Wilshire Boulevard
Suite 500
Los Angeles, California 90024
Telephone (310) 208-1182
Facsimile (310) 208-1154

June 24, 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 July 15, 2009 to file its response to the comment letter you sent on May 28, 2009.  The Company needs the additional time because it is in the process of restating its financial statements for the quarter ended September 30, 2008, the fiscal year ended December 31, 2008 and the quarter ended March 31, 2009.  Thank you for granting this extension.

Very truly yours,

RICHARDSON & PATEL LLP


By:/s/ Mary Ann Sapone                                                                
      MARY ANN SAPONE
 -----END PRIVACY-ENHANCED MESSAGE-----