Glenn & Glenn

124 Main Street

Suite 8

New Paltz NY 12561

David L. Orlic

Special Counsel

Office of Mergers and Acquisitions

Securities and Exchange Commission

Washington DC 20549

Re: Live Current Media Inc.

Preliminary Proxy Statement on Schedule 14A

Filed on September 8, 2010 by David Jeffs, et. al.

File No. 000-29929.

Dear Mr. Orlic:

We enclose herewith a version of the proxy that is marked to show changes from the prior filing and certain supporting information you requested.

Please feel free to call me at 845.256.8031 should you have any further questions.

Glenn & Glenn LLP

/s/ D. Roger Glenn