-----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, KGhp4IOSgSE5QlLzOsb5bSXTZ1u1Sesi+CcjXrHuwzVAYnZlO0mIK8su49e7RtL3 kz4co8QfvMQ8xsGCU8wqFA== 0001144204-10-050275.txt : 20110105 0001144204-10-050275.hdr.sgml : 20110105 20100921152937 ACCESSION NUMBER: 0001144204-10-050275 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100921 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Jeffs Susan CENTRAL INDEX KEY: 0001335139 FILING VALUES: FORM TYPE: CORRESP MAIL ADDRESS: STREET 1: 4 MONTPELIER STREET STREET 2: SUITE 521 CITY: LONDON STATE: X0 ZIP: SW7 1EE CORRESP 1 filename1.htm

Glenn & Glenn

124 Main Street

Suite 8

New Paltz NY 12561

September 20, 2010

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 16, 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

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