-----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, SddseAi36l1RHEC6l76/73P9UaSiy0P1/LfrOcmeLFWx1HlTYX6iI1Ne+jM/7rlD HR7hjYz2YxSZgGXegcPWRw== 0001019687-09-002539.txt : 20090720 0001019687-09-002539.hdr.sgml : 20090719 20090717193127 ACCESSION NUMBER: 0001019687-09-002539 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 4 CONFORMED PERIOD OF REPORT: 20090618 ITEM INFORMATION: Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20090720 DATE AS OF CHANGE: 20090717 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: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-29929 FILM NUMBER: 09951825 BUSINESS ADDRESS: STREET 1: 375 WATER STREET, SUITE 645 CITY: VANCOUVER BC V6B 5C6 STATE: A1 ZIP: V6B 5C6 BUSINESS PHONE: 604-453-4870 MAIL ADDRESS: STREET 1: 375 WATER STREET, SUITE 645 CITY: VANCOUVER BC V6B 5C6 STATE: A1 ZIP: V6B 5C6 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 8-K/A 1 livecurrent_8ka-061809.htm LIVE CURRENT 8-K/A livecurrent_8ka-061809.htm


UNITED STATES
 
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 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):  June 18, 2009
 
LIVE CURRENT MEDIA INC.
(Exact name of Registrant as specified in charter)
         
Nevada
(State or other jurisdiction
of incorporation)
 
000-29929
(Commission File Number)
 
88-0346310
(IRS Employer
Identification Number)

375 Water Street, Suite 645
Vancouver, British Columbia V6B 5C6
(Address of principal executive offices)
 
Registrant’s telephone number, including area code: (604) 453-4870
 
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the Registrant under any of the following provisions (see General Instruction A.2 below).
     
o
 
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
     
o
 
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR240.14a-12)
     
o
 
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)).
     
o
 
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13(e)-4(c))




 
 

 

Item 4.02     Non-Reliance on Previously Issued Financial Statements or a Related Audit Report of Completed Interim Review

On June 18, 2009, we were advised by Ernst & Young LLP, our independent registered public accounting firm, that the audit opinion dated March 24, 2009 on our December 31, 2008 consolidated financial statements could no longer be relied upon.  We were further advised by Ernst & Young LLP that there were errors in our September 30, 2008 interim consolidated financial statements, in our December 31, 2008 consolidated financial statements and in our March 31, 2009 interim consolidated financial statements.  Based on the foregoing, C. Geoffrey Hampson, our Chief Executive Officer and Chief Financial Officer, concluded that the previously filed consolidated financial statements contained in our Quarterly Report on Form 10-Q for the nine months ended September 30, 2008, which was filed with the Securities and Exchange Commission on November 14, 2008, our Annual Report on Form 10-K for the year ended December 31, 2008, which was filed with the Securities and Exchange Commission on March 31, 2009, and our Quarterly Report on Form 10-Q for the three months ended March 31, 2009, which was filed with the Securities and Exchange Commission on May 15, 2009, should no longer be relied upon due to errors in the consolidated financial statements which include the following:

(i)           Warrants that we issued in conjunction with a financing that we closed on November 19, 2008 should be valued and classified as a liability in our financial statements, rather than as equity.  We believe that this increase to our liabilities will be approximately $187,775.  We originally reported that we believed that the increase to our liabilities would be $90,000.

(ii)           As part of the acquisition of Entity Inc. (“Auctomatic”), we agreed to issue a total of approximately 1,000,000 shares to the former shareholders of Auctomatic.  Of these, 413,604 shares were to be issued to three members of Auctomatic’s management, one third each on the first, second and third anniversaries of the transaction, conditional on the individuals remaining as employees of Live Current Media Inc.  The portion of the fair value of the shares to be issued based on the period of service these individuals provided to us, computed in relation to the period of service required for the individuals to become entitled to the shares, should have been recorded as an expense in 2008 and 2009.

(iii)           As part of the employment agreement signed with our President and Chief Corporate Development Officer that became effective January 1, 2008, we are required to pay him a bonus of CDN $100,000 on January 1, 2009 and CDN $100,000 on January 1, 2010.  These bonuses are to be paid only if he remains an officer of the Company at those dates.  A portion of these bonuses should have been accrued as a liability and recorded as additional compensation expense in our consolidated financial statements at September 30, 2008, December 31, 2008, and March 31, 2009.  

The effects of the above listed adjustments to our consolidated financial statements are illustrated below.

 
2

 


 
Originally
Reported
 
Adjustment
Required
 
Restated
Amounts
           
9 months ended
September 30, 2008
         
           
Consolidated Balance Sheets
         
   Total Assets
$6,985,340
 
No adjustment required
 
$6,985,340
   Total Liabilities
$3,336,998
 
(iii) Increase to liabilities of $102,192
 
$3,439,190
   Total Stockholders’ Equity
$3,648,342
 
(ii) Increase to Additional Paid-in Capital of $149,577
(ii) Increase to Accumulated Deficit of $149,577
(iii) Increase to Accumulated Deficit of $102,192
 
$3,546,150
           
Consolidated Statements of Operations
         
Net Loss and Comprehensive Loss for the Period
($7,015,015)
 
(ii) Increase to Management Fees and Employee Salaries expense of $149,577
(ii) Increase to Net Loss and Comprehensive Loss of $149,577
(iii) Increase to Management Fees and Employee Salaries expense of $102,192
(iii) Increase to Net Loss and Comprehensive Loss of $102,192
 
($7,266.784)
           
Consolidated Statements of Stockholders’ Equity
         
   Common Stock
$13,150
 
No adjustment required
 
$13,150
   Additional Paid-in Capital
$13,175,885
 
(ii) Increase to Additional Paid-in Capital of $149,577
 
$13,325,462
   Accumulated Deficit
($9,540,693)
 
(ii) Increase to Net Loss and Comprehensive Loss of $149,577
(ii) Increase to Accumulated Deficit of $149,577
(iii) Increase to Net Loss and Comprehensive Loss of $102,192
(iii) Increase to Accumulated Deficit of $102,192
 
($9,792,462)
           
12 months ended
December 31, 2008
         
           
Consolidated Balance Sheets
       
 
   Total Assets
$7,608,288
 
No adjustment required
 
$7,608,288
   Total Liabilities
$5,352,687
 
(i) Increase to liabilities of $157,895
(iii) Increase to liabilities of $119,045
 
$5,629,627







 
3

 






   Total Stockholders’ Equity
$2,255,601
 
(i) Decrease to Additional Paid-in Capital of $157,895
(ii) Increase to Additional Paid-in Capital of $170,065
(ii) Increase to Accumulated Deficit of $170,065
(iii) Increase to Accumulated Deficit of $119,045
 
$1,978,661
           
Consolidated Statements of Operations
         
Net Loss and Comprehensive Loss for the Period
($10,006,456)
 
(ii) Increase to Management Fees and Employee Salaries expense of $170,065
(ii) Increase to Net Loss and Comprehensive Loss of $170,065
(iii) Increase to Management Fees and Employee Salaries expense of $119,045
(iii) Increase to Net Loss and Comprehensive Loss of $119,045
 
($10,295,566)
           
Consolidated Statements of Stockholders’ Equity
         
   Common Stock
$14,855
 
No adjustment required
 
$14,855
   Additional Paid-in Capital
$14,772,880
 
(i) Decrease to Additional Paid-in Capital of $157,895
(ii) Increase to Additional Paid-in Capital of $170,065
 
$14,785,050
   Accumulated Deficit
($12,532,134)
 
(ii) Increase to Net Loss and Comprehensive Loss of $170,065
(ii) Increase to Accumulated Deficit of $170,065
(iii) Increase to Net Loss and Comprehensive Loss of $119,045
(iii) Increase to Accumulated Deficit of $119,045
 
($12,821,244)
           
3 months ended
March 31, 2009
         
           
Consolidated Balance Sheets
         
   Total Assets
$6,116,931
 
No adjustment required
 
$6,116,931
   Total Liabilities
$3,982,988
 
(i) Increase to liabilities of $242,704
(iii) Increase to liabilities of $46,304
 
$4,271,996
   Total Stockholders’ Equity
$2,133,943
 
(i) Decrease to Additional Paid-in Capital of $157,895
(i) Increase to Accumulated Deficit of $84,809
(ii) Increase to Additional Paid-in Capital of $238,395
(ii) Increase to Accumulated Deficit of $238,395
(iii) Increase to Accumulated Deficit of $46,304
 
$1,844,935

 
4

 


           
Consolidated Statements of Operations
         
Net Loss and Comprehensive Loss for the Period
($634,647)
 
(i) Increase to General and Administrative expenses of $84,809
(i) Increase to Net Loss and Comprehensive Loss of $84,809
(ii) Increase to Management Fees and Employee Salaries expense of $68,330
(ii) Increase to Net Loss and Comprehensive Loss of $68,330
(iii) Decrease to Management Fees and Employee Salaries expense of $72,741
(iii) Decrease to Net Loss and Comprehensive Loss of $72,741
 
($715,045)
           

Consolidated Statements of Stockholders’ Equity
         
   Common Stock
$15,216
 
No adjustment required
 
$15,216
   Additional Paid-in Capital
$15,285,508
 
(i) Decrease to Additional Paid-in Capital of $157,895
(ii) Increase to Additional Paid-in Capital of $238,395
 
$15,366,008

   Accumulated Deficit
($13,166,781)
 
(i) Increase to Net Loss and Comprehensive Loss of $84,809
(i) Increase to Closing Accumulated Deficit of $84,809
(ii) Increase to Net Loss and Comprehensive Loss of $68,330
(ii) Increase to Opening Accumulated Deficit of $170,065
(ii) Increase to Closing Accumulated Deficit of $238,395
(iii) Decrease to Net Loss and Comprehensive Loss of $72,741
(iii) Increase to Opening Accumulated Deficit of $119,045
(iii) Increase to Closing Accumulated Deficit of $46,304
 
($13,536,289)

We intend to file an amended Form 10-K/A for the year ended December 31, 2008 and an amended Form 10-Q/A for the nine months ended September 30, 2008 and for the three months ended March 31, 2009 as soon as practicable.  Until the restated reports are filed, we are continuing our investigations with respect to these matters as well as any other potential additional adjustments.

Management is assessing the effect of the restatement on our internal control over financial reporting and our disclosure controls and procedures.  Management will not reach a final conclusion on the effect of the restatements on internal control over financial reporting and disclosure controls and procedures until completion of the restatement process.

 
5

 


Mr. Hampson discussed these matters with our independent registered public accounting firm.

Item 9.01     Financial Statements and Exhibits

(d)           Exhibits.
 
Exhibit No.
Description
   
99
Letter from Ernst & Young
 
 
 
 
 

 
 
6

 

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Dated:  July 17, 2009
 
 
 
LIVE CURRENT MEDIA INC.



By: /s/ C. Geoffrey Hampson
      C. Geoffrey Hampson
      Chief Executive Officer
 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
7

 

 
EX-99.1 2 livecurrent_8ka-ex99.htm LETTER livecurrent_8ka-ex99.htm
Exhibit 99
 
 
 
 
 
 
 



Securities and Exchange Commission                                                                                                                 17 July 2009
450 Fifth Street NW
Washington, D.C. 20549
USA

Re:  Live Current Media Inc.

Dear Sirs:

We are the independent accountants of Live Current Media Inc. We have read the Form 8K Amendment #1 dated July 17, 2009 of Live Current Media Inc. and are in agreement with the statements contained in the first paragraph, in each of items (i) through (iii), and in the last paragraph, relating to the information required to be provided under Item 4.02.  We have no basis to agree or disagree with the other statements of the issuer contained therein.

This letter is furnished to you in connection with Form 8-K, Item 4.02 (c).


Yours very truly,





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-----END PRIVACY-ENHANCED MESSAGE-----