BROADCAST LIVE DIGITAL CORP.
5045 Orbitor Drive, Bldg. 10, Suite 200
Mississauga, ONT L4W-4Y4
November 8, 2013
Jennifer Thompson
Accounting Branch Chief
Securities and Exchange Commission
Washington, D.C. 20549
Re:
Broadcast Live Digital Corp.
Item 4.01 Form 8-K
Filed October 30, 2013
File No. 333-169970
Dear Ms. Thompson:
We have received your correspondence dated November 1, 2013 and we respond as follows:
Item 4.01 Form 8-K. Filed October 30, 2013
(b) Engagement of Schwartz Levitsky Feldman LLP
1.
Please revise your disclosure to indicate whether during your two most recent fiscal years and any subsequent interim period to Schwartz Levitsky Feldman LLP’s (SLF) engagement, you or someone on your behalf consulted with SLF regarding either (i) the application of accounting principles to a specified transaction, (ii) the type of audit opinion that might be rendered on your financial statements by SLF, in either case where written or oral advice provided by SLF would be an important factor considered in reaching a decision as to any accounting, auditing or financial reporting issues or (iii) any other matter that was subject of a disagreement between you and your former auditors, Li and Company, PC or was a reportable event (as described in Items 304(a)(l)(iv) or Item 304(a)(l)(v) of Regulation S-K, respectively). Refer to Item 304(a)(2) of Regulation S-K.
Jennifer Thompson
Accounting Branch Chief
Securities and Exchange Commission
November 8, 2013
Page 2
Response:
1.
We have amended the Form 8K to refer to the two most recent fiscal years and any subsequent interim periods prior to the engagement of Schwartz Levitsky Feldman LLP and the definition of reportable events in Item 304(a)(1)(v) of Regulation S-K.
Broadcast Live Digital Corp. acknowledges that:
·
the company is responsible for the adequacy and accuracy of the disclosure in the filing;
·
staff comments or changes to disclosure in response to 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.
Very truly yours,
/s/ Peter DiMurro
Peter DiMurro
Chief Executive Officer
