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<SEC-DOCUMENT>0001140361-08-013740.txt : 20080528
<SEC-HEADER>0001140361-08-013740.hdr.sgml : 20080528
<ACCEPTANCE-DATETIME>20080528141123
ACCESSION NUMBER:		0001140361-08-013740
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080512
ITEM INFORMATION:		Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review
FILED AS OF DATE:		20080528
DATE AS OF CHANGE:		20080528

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LIVEDEAL INC
		CENTRAL INDEX KEY:			0001045742
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING SERVICES [7371]
		IRS NUMBER:				850206668
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-33937
		FILM NUMBER:		08863126

	BUSINESS ADDRESS:	
		STREET 1:		4840 E JASMINE ST
		STREET 2:		STE 110
		CITY:			MESA
		STATE:			AZ
		ZIP:			85020
		BUSINESS PHONE:		4806549646

	MAIL ADDRESS:	
		STREET 1:		4840 EAST JASMINE STREET
		STREET 2:		SUITE 105
		CITY:			MESA
		STATE:			AZ
		ZIP:			85020

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	YP CORP
		DATE OF NAME CHANGE:	20040504

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	YP NET INC
		DATE OF NAME CHANGE:	19991112

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	RIGL CORP
		DATE OF NAME CHANGE:	19980707
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>form8ka.htm
<DESCRIPTION>LIVEDEAL INC 8-KA 5-12-2008
<TEXT>
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DC 20549</font></div>
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to Section 13 or 15(d) of the</font></div>
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Exchange Act of 1934</font></div>
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Report (Date of earliest event reported):&#160;&#160;May 12, 2008</font></div>
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appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions (<font style="DISPLAY: inline; FONT-STYLE: italic">see</font> General
Instruction A.2. below):</font></div>
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      Rule&#160;14a-12 under the Exchange Act (17 CFR
      240.14a-12)</font></font></div>
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              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt">Pre-commencement communications
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              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-SIZE: 10pt">Pre-commencement communications
      pursuant to Rule&#160;13e-4(c) under the Exchange Act (17 CFR
      240.13e-4(c))</font></font></div>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Item
      4.02.</font></div>
            </td>
            <td>
              <div align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Non-Reliance
      on Previously Issued Financial Statements or a Related Audit Report or
      Completed Interim Review.</font></div>
            </td>
          </tr>
      </table>
    </div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We
originally filed this Form 8-K on May 13, 2008 to report information concerning
errors and restatements pertaining to our 2006 and 2005 consolidated financial
statements included in our Form 10-K filed for the fiscal year ended September
30, 2006 and our consolidated financial statements included in our Form 10-Q for
the quarters ending December 31, 2006, March 31, 2007 and June 30,
2007.&#160;&#160;We are filing this Form 8-K/A to clarify the date management
concluded that previously issued financial statements could no longer be relied
upon.&#160;&#160;Management made the determination to restate these financial
statements during the second quarter of fiscal 2007 and, in connection with a
subsequent review of our filings by the United States Securities and Exchange
Commission in 2008, management determined on May 12, 2008 that the financial
statements identified above should not be relied upon.&#160;&#160;The remainder
of the disclosures in this Form 8-K/A are unchanged from the original Form 8-K
filing on May 13, 2008.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">As
previously reported in our Form 10&#8722;K for the fiscal year ended September 30,
2007, during fiscal 2007, we reevaluated our consolidated&#160;financial
statement presentation. &#160;During this process, we identified certain errors
in the presentation of our 2006 and 2005 consolidated financial&#160;statements.
&#160;These errors were corrected in our Form 10&#8722;K filed for the fiscal year
ended September 30, 2007 and the fiscal 2006 and 2005
consolidated&#160;financial statements were labeled &#8220;as restated&#8221;. &#160;In
addition, the corrections were further described in Note 19 to the consolidated
financial statements&#160;included in the September 30, 2007 Form 10&#8722;K.
&#160;Accordingly, the consolidated financial statements included in our Form
10&#8722;K for the fiscal year ended&#160;September 30, 2006 and in our Form 10&#8722;Q for
the quarters ending December 31, 2006, March 31, 2007 and June 30, 2007 should
not be relied upon. &#160;We&#160;believe that investors may continue to rely
upon the consolidated financial statements included in our Form 10&#8722;K for the
fiscal year ended September 30,&#160;2007, as this filing includes restated
consolidated financial statements for the years ended September 30, 2006 and
2005.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
errors discussed above were identified as part of our enhancement of the
Company&#8217;s internal control structure during 2007. &#160;The&#160;enhancement
included an evaluation of the Company&#8217;s financial statement classification and
presentation policies and procedures. &#160;Our Audit Committee&#160;has
discussed the errors and restatements as well as the content of this filing with
our independent auditors.</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">We
subsequently determined that it was appropriate to clearly label the
reclassifications as errors, expand certain disclosures related to
the&#160;restatements and provide additional disclosures about other
restatements we made to our fiscal 2006 and 2005 consolidated financial
statements, as well as&#160;the quarterly data relating thereto and the
quarterly data relating to the first quarter of fiscal 2007. &#160;We are filing
concurrently herewith a Form 10&#8722;K/A that&#160;reflects these amended
disclosures.</font></div>
    <div><br></div>
    <div>
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</font></div>
        </div>
        <div id="PN" style="PAGE-BREAK-AFTER: always">
          <div style="WIDTH: 100%; TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 8pt; FONT-FAMILY: Times New Roman">&#160;
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          </div>
        </div>
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          <div id="GLHDR" style="WIDTH: 100%" align="right"><font style="DISPLAY: inline; FONT-SIZE: 8pt; COLOR: #000000; FONT-FAMILY: Times New Roman">&#160;
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        </div>
      </div>
    </div>
    <div><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">SIGNATURES</font></div>
    <div style="DISPLAY: block; TEXT-INDENT: 0pt"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has
duly caused this report to be signed on its behalf by the undersigned hereunto
duly authorized.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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      </font></td>
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              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">LIVEDEAL,
      INC.</font></div>
            </td>
          </tr>
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      </font></td>
            <td align="left" valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
          </tr>
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            <td align="left" valign="top" width="50%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Date:
      May 28, 2008</font></div>
            </td>
            <td align="left" valign="top" width="50%" style="BORDER-BOTTOM: black 2px solid">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">/s/
      Gary L. Perschbacher</font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
            <td align="left" valign="top" width="50%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Gary
      L. Perschbacher</font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">&#160;
      </font></td>
            <td align="left" valign="top" width="50%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: times new roman">Chief
      Financial Officer</font></div>
            </td>
          </tr>
      </table>
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    <div>&#160;</div>
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      </div>
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