LookSmart Group, Inc.
555 California Street, #324
San Francisco, CA94105
October 21, 2015
EDGAR
Division of Corporation Finance
Securities and ExchangeCommission
100 F Street, N.E.
Washington, D.C.20549
Attn:MatthewCrispino,StaffAttorney
Re:LookSmartGroup, Inc.
Registration Statementon Form10-12GFiledOctober 16,2015
FileNo.000-55440
LadiesandGentlemen:
With regard tothe Registration Statementreferred to above,LookSmartGroup, Inc.(the“Company”)herebyacknowledgesandconfirmstoyou thefollowing:
| · | that should theCommissionorthe staff, acting pursuanttodelegated authority,declarethe filing effective,itdoesnotforeclosetheCommissionfromtakinganyactionwithrespecttothefiling; |
| · | theaction oftheCommissionorthe staff, acting pursuanttodelegated authority,indeclaring the filing effective,does notrelieve the Companyfrom itsfull responsibilityfortheadequacyandaccuracy ofthe disclosureinthe filing;and |
| · | theCompanymaynotassertthedeclarationofeffectivenessasadefenseinanyproceedinginitiatedbytheCommissionoranypersonunderthefederalsecuritieslawsoftheUnitedStates. |
Should you haveanyquestionsorcomments withrespect tothe foregoing,please contact JayKaplowitz,Esq. ofSichenziaRossFriedmanFerenceLLP,ourcounsel,at(212)930-9700.
LookSmart Group,Inc.
By:/s/ Michael Onghai
Name:MichaelOnghai
Title:Chief ExecutiveOfficer
cc: Sichenzia Ross Friedman FerenceLLP
