United States securities and exchange commission logo





                 February 11, 2022

       Aaron Sullivan
       Interim Chief Financial Officer
       LiveOne, Inc.
       269 S. Beverly Dr., Suite 1450
       Beverly Hills, CA 90212

                                                        Re: LiveOne, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed on February
4, 2022
                                                            File No. 333-262549

       Dear Mr. Sullivan:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

              Please contact Janice Adeloye at 202-551-3034 or Dietrich King at
202-551-8071 with
       any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Trade & Services
       cc:                                              Sasha Ablovatskiy