Glenn & Glenn

124 Main Street

Suite 8

New Paltz NY 12561

September 21, 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.

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

Glenn & Glenn LLP

/s/ D. Roger Glenn