LIVEPERSON, INC.
475 Tenth Avenue, 5th Floor
New York, New York 10018
September 27, 2011
Patrick Gilmore
Accounting Branch Chief
Securities and Exchange Commission (Mail Stop 4561)
100 F Street, N.E.
Washington, D.C. 20549
| Re: | LivePerson, Inc. (the “Company”) |
| | Form 10-K for the Fiscal Year Ended December 31, 2010 |
Form 8-K Filed August 3, 2011
File No. 000-30141
Pursuant to the comment letter of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) dated September 9, 2011 (the “Staff Letter”), and in connection with the response letter to the Staff Letter filed with the Commission on behalf of the Company on September 27, 2011, the Company hereby acknowledges the following:
| | · | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| | · | Staff comments or changes to the disclosure in response to the Staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| | · | the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| | Sincerely, |
| | |
| | LIVEPERSON, INC. |
| | | |
| | By: | /s/ Monica L. Greenberg |
| | Name: | Monica L. Greenberg |
| | Title: | Senior Vice President, Business
Affairs and General Counsel |
