0001144204-17-030766.txt : 20170703 0001144204-17-030766.hdr.sgml : 20170703 20170602123416 ACCESSION NUMBER: 0001144204-17-030766 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20170602 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EVINE Live Inc. CENTRAL INDEX KEY: 0000870826 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-CATALOG & MAIL-ORDER HOUSES [5961] IRS NUMBER: 411673770 STATE OF INCORPORATION: MN FISCAL YEAR END: 0131 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6740 SHADY OAK RD CITY: MINNEAPOLIS STATE: MN ZIP: 55344-3433 BUSINESS PHONE: 6129475200 MAIL ADDRESS: STREET 1: 6740 SHADY OAK RAOD CITY: EDEN PRAIRIE STATE: MN ZIP: 55344-3433 FORMER COMPANY: FORMER CONFORMED NAME: EVINE Live, Inc. DATE OF NAME CHANGE: 20141117 FORMER COMPANY: FORMER CONFORMED NAME: VALUEVISION MEDIA INC DATE OF NAME CHANGE: 20020516 FORMER COMPANY: FORMER CONFORMED NAME: VALUEVISION INTERNATIONAL INC DATE OF NAME CHANGE: 19930328 CORRESP 1 filename1.htm

EVINE Live Inc.

6740 Shady Oak Road

Eden Prairie, MN 55344-3433

 

June 2, 2017

 

VIA EDGAR

 

U.S. Securities & Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Attention: Mara L. Ransom, Assistant Director

 

Re:EVINE Live Inc.

Registration Statement on Form S-3 filed April 7, 2017,

File No. 333-217216

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of EVINE Live, Inc. (the “Company”), respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that it will become effective at 4:00 p.m. Eastern Time on June 5, 2017, or as soon as practicable thereafter.

 

The undersigned, on behalf of the Company, acknowledges the following:

 

·should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

·the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

·the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

 

 

 

If you have any questions regarding the foregoing, please call J.C. Anderson of Gray, Plant, Mooty, Mooty & Bennett, P.A. at (612) 632-3002. Thank you in advance for your assistance.

 

  Very truly yours,
     
  EVINE Live Inc.
     
       
  By: /s/ Andrea M. Fike  
    Andrea M. Fike
    Senior Vice President and General Counsel

 

 

cc:J.C. Anderson, Esq., Gray, Plant, Mooty, Mooty & Bennett, P.A.