March 23, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Mitchell Austin
Re:Liquid Media Group Ltd.
Registration Statement on Form F-1 (File No. 333-252846)
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Liquid Media Group Ltd. (the “Company”) hereby respectfully requests that the Securities and Exchange Commission take such action as may be necessary and proper in order that the above-referenced Registration Statement on Form F-1, as amended (the “Registration Statement”), may be declared effective on March 25, 2021, at 2:00 p.m., Eastern time, or as soon as possible thereafter.
Please call Mark D. Wood ((312) 902-5493)) or Mark J. Reyes ((312) 902-5612)) of Katten Muchin Rosenman LLP, counsel to the Company, as soon as the Registration Statement is declared effective.
Very truly yours,
Liquid Media Group Ltd.
By: /s/ Daniel Cruz
Name:Daniel Cruz
Title:Chief Financial Officer
cc:Mark D. Wood, Esq., Katten Muchin Rosenman LLP
Mark J. Reyes, Esq., Katten Muchin Rosenman LLP
