[HASKELL  &  WHITE  LLP  LETTERHEAD]



March 24,  2000


Securities  and  Exchange  Commission
450  West  Fifth  Street,  N.W.
Washington,  DC  20549

Gentlemen:

We  have  read  Item 4 of iLive, Inc.'s Form 8-K dated March 24, 2000,
and  are  in  agreement  with  the  statements contained in the paragraph
therein  regarding  our  termination  as  auditors  of  Society of Economic
Assurance,  Inc.



                                                  /s/  Haskell  & White  LLP

                                                   HASKELL & WHITE LLP