LOOKSMART, LTD.
50 California Street, 16th Floor
San Francisco, CA 94111
May 5, 2015
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F Street N.W.
Washington, D.C. 20549
| Re: | LookSmart, Ltd. – Registration Statement on Form 10-12(g), Registration No. 000-26357 |
Ladies and Gentlemen:
LookSmart, Ltd. (the “Company”) hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) consent to the withdrawal, effective as of the date hereof or at the earliest practicable date hereafter, of its Registration Statement on Form 10-12(g) (File No. 000-26357), together with all exhibits thereto, initially filed on April 23, 2015 (the “Registration Statement”).
The Company’s wholly owned subsidiary, LookSmart Group, Inc. has refiled the Form 10-12(g). The Company hereby confirms that no securities have been or will be sold pursuant to the Registration Statement.
If you have any questions with respect to this matter, please contact Jay Kaplowitz or Marc J. Adesso at Sichenzia Ross Friedman Ference LLP, 61 Broadway, 32nd Floor, New York, New York, 10006, facsimile number (212) 930-9700.
Sincerely, LOOKSMART, LTD.
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| /s/ Michael Onghai | ||
Michael Onghai, Chief Executive Officer
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