RICHARDSON & PATEL LLP

10900 Wilshire Boulevard

Suite 500

Los Angeles, California 90024

Telephone (310) 208-1182

Facsimile (310) 208-1154

August 25, 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 September 11, 2009 to file its response to the comment letter you sent on August 13, 2009.  The Company needs the additional time because it is in the process of restating its financial statements for 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