United States securities and exchange commission logo July 21, 2022 Steve Smith Chief Financial Officer Live Current Media Inc. 10801 Thornmint Rd., Suite 200 San Diego, CA, 92127 Re: Live Current Media Inc. Registration Statement on Form S-1 Filed July 15, 2022 File No. 333-266177 Dear Mr. Smith: 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 James Lichtenfels at 202-551-4457 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Christian Cu