RICHARDSON & PATEL LLP
10900 Wilshire Boulevard
Suite 500
Los Angeles, California 90024
Telephone (310) 208-1182
Facsimile (310) 208-1154
October 21, 2009
VIA EDGAR
Mr. H. Christopher Owings
Accounting Director
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Live Current Media Inc. Amendment No. 1 to Registration Statement on Form S-1 Filing Date: May 7, 2009 File No. 333-158951 Amendment No. 1 to Form 10-K for the Fiscal Year Ended December 31, 2008 Filing Date: September 11, 2009 Form 10-Q for the Fiscal Quarter Ended March 31, 2009 Filing Date: May 15, 2009 File No.: 0-29929 |
Dear Mr. Owings:
This letter will confirm that Live Current Media Inc. has asked for an extension to October 28, 2009 to file its response to the comment letter you sent on October 7, 2009. Thank you for granting this extension.
Very truly yours,
RICHARDSON & PATEL LLP
By: /s/ Mary Ann Sapone
MARY ANN SAPONE