January 27th, 2009

Via EDGAR
Securities and Exchange Commission
Mail Stop 4561
450 Fifth Street, N.W.
Washington, D.C. 20549

Attention: Kevin Dougherty, Examiner

RE:     LIQUID FINANCIAL ENGINES INC.
        AMENDMENT NO. 3 TO REGISTRATION STATEMENT ON FORM S-1
        FILED JANUARY 27, 2009
        FILE NO. 333-156056

Mr. Dougherty:

         The undersigned registrant hereby requests acceleration of the
effective date of the above-captioned Registration Statement to Friday, January
30, 2008 by 5:00PM, Eastern Standard Time, or as soon thereafter as is
practicable.

         The undersigned registrant acknowledges that:

              o   Should the Securities and Exchange Commission (The
                  "Commission") or the staff, acting pursuant to delegated
                  authority, declare the filing effective, it does not foreclose
                  the Commission from taking any action with the respect to the
                  filling:

              o   The action of the Commission or the staff, acting pursuant to
                  delegated authority, in declaring the filing effective, does
                  not relieve the registrant from its full responsibility for
                  the adequacy and accuracy of the disclosure in the filing; and

              o   The Company may not assert staff comments and the declaration
                  of effectiveness as a defense in any proceeding initiated by
                  the Commission or any person under the federal securities laws
                  of the United States.

         The undersigned also acknowledges to the Staff its awareness of its
responsibilities under the Securities Act of 1933 and the Securities Exchange
Act of 1934, as amended.

Sincerely,


/s/ Daniel McKelvey
- -------------------
Daniel McKelvey
Chief Executive Officer