September 20, 2019

Keith Wong
Chief Executive Officer
Live Inc.
315 Montgomery Street
9th Floor
San Francisco, CA 94104

       Re: Live Inc.
           Amendment No. 1 to Registration Statement on Form S-1
           Filed August 26, 2019
           File No. 333-230070

Dear Mr. Wong:

      We have reviewed your amended registration statement and have the
following
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments. Unless
we note
otherwise, our references to prior comments are to comments in our March 6,
2019 letter.

Amendment No. 1 to Registration Statement on Form S-1

Cover Page

1.     Please identify Mr. Wong as your controlling shareholder and disclose
both the voting
       power he has now and will have following the completion of this
offering, assuming all of
       the shares of common stock are sold in the offering.
2.     Please clarify your intention to file an Exchange Act registration
statement for your
       common stock and the timing of filing a Form 8-A. If you do not intend
to voluntarily
       register your common stock under Section 12(g) of the Exchange Act upon
the
       effectiveness of this registration statement, and will only do so if
your common stock is
       quoted on the OTC Bulletin Board or other quotation services that
require Exchange Act
 Keith Wong
FirstName LastNameKeith Wong
Live Inc.
Comapany 20, 2019 Inc.
September NameLive
September 20, 2019 Page 2
Page 2
FirstName LastName
         registration under Section 12(g), please clarify on your cover page
and offering summary
         that you will only be subject to the reporting requirements under
Section 15(d) of the
         Exchange Act. Further, your risk factor on page 14 should clarify that
as a Section 15(d)
         filer, your periodic reporting obligations may be automatically
suspended by your next
         fiscal year.
Risk Factors
Risks Related to Our Business, page 8

3.       Please include a discussion of any risk associated with the
restatement to your fiscal 2017
         financial statements.
The Offering Price of the Shares Was Solely Determined by the Sole Officer...,
page 13

4.       Revise to refer to an offering price of $3.38 per share instead of
$1.00 as you currently
         disclose.
Management's Discussion and Analysis or Plan of Operation
Our Current Operations, page 22

5.       You state your current plan assumes that Mr. Wong does not demand
payment of principal
         and accrued interest on a $200,000 promissory note made by the
company; however, as of
         June 30, 2019 you appear to have $360,000 in demand notes payable to
Mr. Wong.
         Please revise your discussion both here and in the Liquidity section
to address your plan
         of operations and additional cash needs should Mr. Wong demand payment
on all
         outstanding notes payable.
Business Description
Our Business Model, page 27

6.       Please describe the company's plan of operation for the remainder of
the fiscal year.
         Provide details of your specific plan of operation, including detailed
milestones, the
         anticipated time frame for beginning and completing each milestone,
categories of
         expenditures and the expected sources of such funding for each line of
business. Please
         explain how Live Inc. intends to meet each of the milestones if it
cannot receive funding.
7.       Your plan of operations appears to be based on your use of proceeds,
where you disclose
         how your varying level of offering proceeds will be allocated as part
of your business
         plan. Please clarify the amount of funds necessary to fully implement
your business plan
         to successfully develop, operate and market your three platforms for
the next 12 months.
 Keith Wong
Live Inc.
September 20, 2019
Page 3

        You may contact Frank Knapp, Staff Accountant, at (202) 551-3805 or
Kathleen Collins,
Accounting Branch Chief, at (202) 551-3499 if you have questions regarding
comments on the
financial statements and related matters. Please contact Michael C. Foland,
Attorney-Advisor, at
(202) 551-6711 or Edwin Kim, Attorney-Advisor, at (202) 551-3297 with any other
questions.



                                                           Sincerely,

FirstName LastNameKeith Wong                               Division of
Corporation Finance
                                                           Office of
Information Technologies
Comapany NameLive Inc.
                                                           and Services
September 20, 2019 Page 3
cc:       Daniel H. Luciano, Esq.
FirstName LastName