December 13, 2019

David Jeffs
Chief Executive Officer
Live Current Media, Inc.
50 West Liberty Street, Suite 880
Reno, NV 89501

       Re: Live Current Media Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2018
           Filed April 1, 2019
           File No. 000-29929

Dear Mr. Jeffs:

       We have limited our review of your filing to the financial statements
and related
disclosures 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 these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2018

Signatures, page 26

1.    Please refer to General Instruction D(2)(a) to Form 10-K and amend the
signature page to
      include the signatures of at least a majority of the board of directors
or persons performing
      similar functions in the second signature block. Please also amend your
Form 10-K/A
      filed May 15, 2015.
Exhibits

2.    It appears your Form 10-K is incorporated by reference into a previously
filed Form S-8.
      Please amend your filing to provide a consent from your auditor related
to the use of their
      audit report. Such consent is required due to incorporation by reference
of the Form 10-K
      into the previously filed registration statement. Refer to Item 601 of
Regulation S-K.
 David Jeffs
FirstName LastNameDavid Jeffs
Live Current Media, Inc.
Comapany13, 2019 Current Media, Inc.
December NameLive
Page 2
December 13, 2019 Page 2
FirstName LastName
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       You may contact Scott Stringer at 202-551-3272 or me at 202-551-3344
with any
questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Trade &
Services