December 20, 2017
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | LiveXLive Media, Inc. Registration Statement on Form S-1 Filed May 11, 2017, as amended File No. 333-217893 Acceleration Request |
Requested Date: December 21, 2017
Requested Time: 4:15 P.M. Eastern Time
Ladies and Gentlemen:
LiveXLive Media, Inc., a Delaware corporation (the “Company”), hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of the effectiveness of the above-referenced Registration Statement on Form S-1 so that such Registration Statement will become effective as of 4:15 p.m. Eastern Time on Thursday, December 21, 2017, or as soon thereafter as practicable.
| Sincerely, |
| LiveXLive Media, Inc. |
| /s/ Robert S. Ellin |
| Name: Robert S. Ellin |
| Title: Chief Executive Officer |
| cc: | Jerome N. Gold, LiveXLive Media, Inc.. | |
| Allen Z. Sussman, Esq. Loeb & Loeb LLP | ||
