<SEC-DOCUMENT>0001019687-14-001032.txt : 20140508
<SEC-HEADER>0001019687-14-001032.hdr.sgml : 20140508
<ACCEPTANCE-DATETIME>20140327154510
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001019687-14-001032
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20140327

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>
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    <TD STYLE="width: 33%"><IMG SRC="loeb_logo.jpg" ALT="">&nbsp;</TD>
    <TD STYLE="width: 34%; text-align: left; vertical-align: middle"><P STYLE="font: small-caps bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Loeb &amp; Loeb LLP</P>

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

<P STYLE="margin: 0pt 0">345 Park Avenue<BR>
New York, NY 10154</P>



</TD>
    <TD STYLE="width: 33%; text-align: left; vertical-align: middle">Main<FONT STYLE="font: 10pt Times New Roman, Times, Serif">&#9;212.407.4000</FONT><BR>
    <FONT STYLE="font: 10pt Times New Roman, Times, Serif">Fax&#9;212.407.4990</FONT></TD></TR>
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<P STYLE="margin: 0">&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">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">March 27, 2014</P>

<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">&nbsp;</P>

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

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


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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.4in"><B>Re:</B></TD><TD><B>LiveDeal, Inc.</B><BR>
<B>Registration Statement on Form S-3</B><BR>
<B>Filed February 14, 2014</B><BR>
<B>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">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We are submitting this correspondence in response to verbal
comments received by the Staff of the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) on March 25, 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">&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>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="color: #010000">1.</FONT></TD><TD>Please provide the detailed public float calculation used to determine S-3 eligibility.</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>As of February 13,
2014, the Company had 13,269,442 shares outstanding. Of that amount we have determined that 4,150,032 are affiliate shares, consisting
of 4,076,181 shares held by our Chief Executive Officer, Jon Isaac, and 73,851 shares held by one of our directors, Richard D.
Butler. As a result, there were 9,319,410 shares of common stock held by non-affiliates. On February 13, 2014, the average of the
high and low bid prices of the Company&rsquo;s common stock was $9.755. 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 0pt 1in; text-indent: 0in">The Staff mentioned that it
reviewed the Security Beneficial Ownership Table in the Company&rsquo;s Annual Report on Form 10-K, which was amended and
filed on January 28, 2014, to analyze the affiliate shares. We respectfully advise the Staff that the table reflects
pre-forward stock split shares and that of the 7,117,686 shares (post-split) owned by Mr. Isaac, 3,041,505 represented
shares of common stock that were not issued and outstanding, but rather issuable pursuant to warrants and options held by Mr.
Isaac, that are exercisable within 60 days of January 27, 2014. As a result, such shares were not included in the calculation
of affiliate shares. Furthermore, we do not deem the holders of 5% or more of the outstanding shares of the Company to be
included in the affiliate calculation as they do not directly, or indirectly through one or more intermediaries, control, or
are controlled by, or are under common control with the Company.</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">&nbsp;</P>

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<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"><FONT STYLE="font-size: 9pt">Los Angeles &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;New
York &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Chicago&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Nashville &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Washington, DC &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Beijing &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Hong
Kong &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="text-underline-style: none; color: windowtext">www.loeb.com</FONT></FONT></P>

<P STYLE="margin: 0pt 0"><FONT STYLE="font-size: 9pt">&nbsp;</FONT></P>

<P STYLE="margin: 0pt 0"><FONT STYLE="font-size: 8pt">A limited liability partnership including professional corporations</FONT></P>



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

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    <TD STYLE="width: 33%; text-align: left; vertical-align: middle"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-size: 9pt">Mr.
                                                                     Mark P. Shuman</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-size: 9pt">March 27,
2014</FONT></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 0pt 1in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-indent: 0in"><U>Exhibits</U></P>

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

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="color: #010000">2.</FONT></TD><TD>Please confirm that you will file &ldquo;Form of&rdquo; exhibits 4.6 - 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">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: 0in"><B>RESPONSE: </B>In Amendment No.
2 to the Form S-3 we will include the &ldquo;form of&rdquo; Exhibits 4.7 and 4.8. With respect to Exhibit 4.6, the form of debt
securities, since under Section 2.02 the form of the debt security shall be set forth in a supplemental indenture or as provided
by Board resolution, we are unable to file such a form at this time.</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">If you have any further questions, please feel free to call
me at 212-407-4122.</P>

<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">&nbsp;</P>

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

<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">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>/s/ Tahra T. Wright</U><BR>
Tahra T. Wright<BR>
<BR>
</P>

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

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`
end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
