<SEC-DOCUMENT>0001019687-14-000824.txt : 20140508
<SEC-HEADER>0001019687-14-000824.hdr.sgml : 20140508
<ACCEPTANCE-DATETIME>20140313143310
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001019687-14-000824
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140313

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:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		325 EAST WARM SPRINGS ROAD
		STREET 2:		SUITE 102
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89119
		BUSINESS PHONE:		(702) 939-0231

	MAIL ADDRESS:	
		STREET 1:		325 EAST WARM SPRINGS ROAD
		STREET 2:		SUITE 102
		CITY:			LAS VEGAS
		STATE:			NV
		ZIP:			89119

	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>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt"><B>LIVEDEAL, INC.</B></P>

<P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt"><B>325 E. WARM SPRINGS ROAD</B></P>

<P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt"><B>SUITE 120</B></P>

<P STYLE="margin-top: 0pt; text-align: center; margin-bottom: 0pt"><B>LAS VEGAS, NV 89119</B></P>

<P STYLE="margin: 0pt 0">&nbsp;</P>

<P STYLE="margin: 0pt 0">&nbsp;</P>

<P STYLE="margin: 0pt 0">March 13, 2014</P>

<P STYLE="margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Mr. Mark P. Shuman<BR>
U.S. Securities and Exchange Commission<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><B>Re:</B></TD><TD><B>LiveDeal, Inc.<BR>
Registration Statement on Form S-3<BR>
Filed February 14, 2014<BR>
File No. 333-193971</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Dear Mr. Shuman:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We are submitting this correspondence
in response to a comment letter issued by the Staff of the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) on
March 7, 2014. The discussion below sets forth each comment and our response to each.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>General</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<TD STYLE="width: 0.5in"><FONT STYLE="color: #010000">1.</FONT></TD><TD>Your Statement of Cash Flows on page 5 of your Form 10-Q for the three months ended December 31, 2013 indicates that you have
&ldquo;[a]ccrued and unpaid dividends&rdquo;. Please tell us how you comply with I.A.5(a) of Form S-3, which does not permit the
use of Form S-3 if there is a failure to pay any dividend or sinking fund installment on preferred stock since the end of your last fiscal
year.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><B>RESPONSE: </B>The Company does
not believe that the accrued and unpaid dividends set forth in its Statement of Cash Flows in its Form 10-Q for the three months
ended December 31, 2013, disqualifies it from being eligible to use Form S-3. Section 3.1 of the Company&rsquo;s Amended and Restated
Articles of Incorporation, which governs the payment of the dividends sets forth the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&ldquo;3.1 Dividends.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">(a) The holders
of outstanding shares of Series E Convertible Preferred Stock shall be equally entitled to receive preferential dividends in cash
out of any funds of the Corporation legally available at the time for declaration of dividends, at the dividend rates applicable
to each such series, as set forth herein, before any dividend or other distribution will be paid or declared and set apart for
payment on any shares of any Common Stock, or other class of stock presently authorized or to be authorized (the Common Stock,
and such other stock being hereinafter collectively the &ldquo;Junior Stock&rdquo;) as follows: Series E Convertible Preferred
Stock shall receive dividends at the rate of 5% per annum on the liquidation preference per shares, payable each March 31, June
30, September 30 and December 31, commencing with the first such date following the issuance of such stock. Dividends shall accumulate
from the date of issuance, until the first payment date, at which time all accumulated dividends and dividends from the date of
issuance shall be paid if funds are legally available at such time. If funds are not legally available at such time, dividends
shall continue to accumulate until they can be paid from legally available funds.</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">(b) The dividends on the Series E
Convertible Preferred Stock at the rate provided above shall be cumulative whether or not earned so that, if at any time full
cumulative dividends at the rate aforesaid on all shares of the Series E Convertible Preferred Stock then outstanding from the
date from and after which dividends thereon are cumulative to the end of the quarterly dividend period next preceding such time
shall not have been paid or declared and set apart for payment, or if the full dividend on all such outstanding Series E Convertible
Preferred Stock for the then current dividend period shall not have been paid or declared and set apart for payment (but without
interest thereon) before any sum shall be set apart for or applied by the Corporation or a subsidiary of the Corporation to the
purchase, redemption or other acquisition of any shares of any other class of stock ranking on a parity with the Series E Convertible
Preferred Stock (&ldquo;Parity Stock&rdquo;) and before any dividend or other distribution shall be paid or declared and set apart
for payment on any Junior Stock and before any sum shall be set aside for or applied to the purchase, redemption or other acquisition
of Junior Stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Mark P. Shuman</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">March 13, 2014</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Page 2</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">(c) Dividends on all shares of the Series E Convertible Preferred Stock shall begin to accrue and be cumulative
from and after the date of issuance thereof. A dividend period shall be deemed to commence on the day following a quarterly dividend
payment date herein specified and to end on the next succeeding quarterly dividend payment date herein specified.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">As of December 31, 2013, the
Company only had cash and cash equivalents of $511,565. In addition, the Company&rsquo;s current liabilities exceeded its
current assets by approximately $42,000. Section 78.288 of the Nevada Revised Statutes provides that &ldquo;no
distribution may be made if, after giving it effect, the corporation would not be able to pay its debts as they become due in
the usual course of business&hellip;&rdquo; Under the Nevada statute, a corporation&rsquo;s board of directors has discretion
to determine whether or not a distribution (i.e., a dividend) is permitted based on, among other things, &ldquo;any other
method that is reasonable in the circumstances.&rdquo; Under certain circumstances, directors can have personal liability for
unlawful distributions pursuant to Section 78.300 of the Nevada Revised Statutes. The Company did not have funds available,
as required under its Articles of Incorporation and consistent with Nevada law, to make the dividend payments. The Company
was in full compliance with its Amended and Restated Articles of Incorporation, therefore, there was no failure to pay the
dividends. As a result, the Company believes it does comply with I.A.5(a) of Form S-3. The Company must revisit this
requirement to pay dividends at the end of each quarter to determine if it does have the funds legally available to make such
payments at such time in the future.</P>


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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="color: #010000">2.</FONT></TD><TD>It appears that you may be relying on General Instruction I.B.6 of Form S-3, which limits the aggregate value sold during the
last 12 calendar months to no more than one-third of the aggregate market value of the voting and non-voting common equity held
by non-affiliates. Given the effective registration statement filed March 20, 2013, including the prospectus supplement filed January
24, 2014, please tell us:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 63pt; text-indent: -27pt"></P>

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<TD STYLE="width: 72.1pt"></TD><TD STYLE="width: 26.9pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>the aggregate market value of securities you sold under General Instruction I .B.6. during the last 12 calendar months;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72pt"></TD><TD STYLE="width: 26.65pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>the current market value of the voting and non-voting equity securities held by non-affiliates; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72pt"></TD><TD STYLE="width: 26.65pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding-right: 0.2in">the aggregate amount that may be sold under this Form S-3 based on the one-third limitation in General<B> </B>Instruction I.B.6.</TD></TR></TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 63pt; text-indent: -27pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><B>RESPONSE: </B>The Company is not
relying on General Instruction I.B.6 of Form S-3. On February 13, 2014, the average of the high and low bid prices of the Company&rsquo;s
common stock was $9.755. On the same date, the number of shares held by non-affiliates was 9,319,410. The total current market
value of the voting and non-voting equity securities held by non-affiliates was $90,910,844.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Cover Page</U></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="color: #010000">3.</FONT></TD><TD>If you are relying on General Instruction I.B.6. of Form S-3, please disclose the aggregate market value of your outstanding
voting and non-voting common equity and the amount of all securities offered pursuant to General Instruction I.B.6. during the
prior 12 month period. Refer to Instruction 7 to General Instruction I.B.6.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in"><B>RESPONSE: </B>As per the Company&rsquo;s
response to comment 2 above, the Company is not relying on General Instruction I.B.6 of Form S-3.</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="color: #010000">4.</FONT></TD><TD>Please disclose that you have a currently effective registration statement, including the total unsold amount under the separate
filing.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><B>RESPONSE: </B>As per the Company&rsquo;s
response to comment 2 above, the Company is not relying on General Instruction I.B.6 of the Form S-3. As a result, the Company
does not believe that it is required to disclose that there are any amounts unsold under the previously effective registration
statement. Further, there are no amounts remaining unsold under the prior registration statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Incorporation Of Certain Documents By Reference, page
20</U></P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="color: #010000">5.</FONT></TD><TD>Please incorporate by reference the Form 10-Q filed February 14, 2014.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><B>RESPONSE: </B>The 10-Q has been
incorporated by reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Mark P. Shuman</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">March 13, 2014</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Page 3</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Exhibits</U></P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="color: #010000">6.</FONT></TD><TD>Please confirm that you will file &ldquo;Form of&rdquo; exhibits 4.4 - 4.8 prior to the effective date, or tell us the basis
for any conclusion that those documents are not required to be filed.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><B>RESPONSE: </B>Exhibits 4.4 and
4.5 were filed with the original S-3 filing on February 14, 2014. The Company filed forms of Exhibits 4.4 and 4.5 prior to the
effectiveness of the registration statement because under the Trust Indenture Act of 1939, the indenture must be &ldquo;qualified
under the statute.&rdquo; An indenture covering securities to be issued in a shelf registration statement must be filed with the
registration statement prior to effectiveness because the Trust Indenture Act does not provide for an indenture to be qualified
by post-effective amendment. The debt, warrants and units are not subject to statute that requires such qualification prior to
effectiveness. Therefore, it is our understanding that Exhibits 4.6 through 4.8 can be filed by post-effective amendment, or can
be incorporated by reference as an exhibit through a subsequent Exchange Act filing.</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Exhibit 5.2</U></P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="color: #010000">7.</FONT></TD><TD>Please remove the limitation on reliance that appears in the second-to-last paragraph of your opinion.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><B>RESPONSE: </B>The opinion has been
revised to remove the limitation on reliance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The company acknowledges that:</P>

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<TD STYLE="width: 72.1pt"></TD><TD STYLE="width: 26.9pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">should 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 respect to the filing;</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72pt"></TD><TD STYLE="width: 26.65pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">the action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy
of the disclosure in the filing; and</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 12pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 72pt"></TD><TD STYLE="width: 26.65pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding-right: 0.2in"><FONT STYLE="font-family: Times New Roman, Times, Serif">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.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in">Sincerely,<BR></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in">LiveDeal, Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in">By: <U>/s/ Jon Isaac</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in">Name: Jon Isaac</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in">Title: President and Chief Executive Officer<BR>
<BR>
<BR></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in"></P>

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