<SEC-DOCUMENT>0001213900-24-063967.txt : 20240904
<SEC-HEADER>0001213900-24-063967.hdr.sgml : 20240904
<ACCEPTANCE-DATETIME>20240801134334
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-24-063967
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240801

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LiveOne, Inc.
		CENTRAL INDEX KEY:			0001491419
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING PLACES [5812]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				980657263
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		269 SOUTH BEVERLY DRIVE
		STREET 2:		SUITE 1450
		CITY:			BEVERLY HILLS
		STATE:			CA
		ZIP:			90212
		BUSINESS PHONE:		(310) 601-2505

	MAIL ADDRESS:	
		STREET 1:		269 SOUTH BEVERLY DRIVE
		STREET 2:		SUITE 1450
		CITY:			BEVERLY HILLS
		STATE:			CA
		ZIP:			90212

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LiveXLive Media, Inc.
		DATE OF NAME CHANGE:	20170808

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	LOTON, CORP
		DATE OF NAME CHANGE:	20100507
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><IMG SRC="image_001.jpg" ALT=""></P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><B>LIVEONE, INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">269 South Beverly Drive,&nbsp;Suite 1450</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Beverly Hills, CA 90212&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 252pt; text-align: center; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 252pt; text-align: right; text-indent: 36pt">August 1, 2024</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"><B><U>VIA EDGAR</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C.&nbsp;20549</P>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>LiveOne, Inc.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Registration Statement on Form S-3</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Filed on July 1, 2024</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><B><U>File No. 333-280645</U></B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt">Pursuant to Rule 461 under
the Securities Act of 1933, as amended, LiveOne, Inc. (the &ldquo;<B>Company</B>&rdquo;) hereby requests that the effective date of the
above-referenced Registration Statement on Form S-3 (the &ldquo;<B>Registration Statement</B>&rdquo;) be accelerated so that it will become
effective at 4:00 P.M. Eastern Time on Monday, August 5, 2024, or as soon as practicable thereafter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt"><FONT STYLE="background-color: white">We
respectfully&nbsp;request that we be notified of such effectiveness by a telephone call to Sasha Ablovatskiy, Esq. of Foley Shechter Ablovatskiy
LLP at (212) 335-0466, or in his absence Jonathan Shechter, Esq. of Foley Shechter Ablovatskiy LLP at (212) 335-0465. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 10pt">Sincerely,</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 35%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 10pt"><B>LIVEONE, INC.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt"><I>/s/ Aaron Sullivan</I></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Name:&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Aaron Sullivan</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Chief Financial Officer </FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">Cc: </FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Robert S. Ellin, CEO &amp; Chairman</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Sasha Ablovatskiy, Esq. (Foley Shechter Ablovatskiy LLP)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Jonathan Shechter, Esq. (Foley Shechter Ablovatskiy LLP)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1"  Z 0(# 2(  A$! Q$!_\0
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MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H # ,!  (1 Q$ /P#W^BO*=/\
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MPP<@XKG_ /A"=5](_P#OJM(*+6IY&/K8NG-*A&ZMV.E@\;Z;-.D92:,,<;F
MP/KS72*P90RD$'D$5Y!J6E7>E3B*YCP2,AAT-;_ACQ.UDRV5Z^;<G".?X/\
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M$B++_:,S20.2_P NT-Z?A5']H[P[YMAIOB&)/FA8VTQ _A/*_KG\ZZCX"?\
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MG\$:AX%\/W=AJ,L$DLUQYJF$DC& .]>5ZK^S_P")[[5[RZCO=/"33/(H+MD
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MMO;1]AR6/<D]S[UP/Q=^'.J^/7TPZ;/;1"U#A_.)&<XZ8'M0!#^SW_R3EO\
MK\D_I7$?'KP ;"]'BS38B+>=@MXJ#[C]G^A[^]>K_"WPA?\ @GPFVEZA+#),
M;AY<PDD8./7Z5UFIZ=:ZOIEQI][$LMM<1F.1&'4&@#X7U/5+O6+I;F^E,LXC
M6,N>K!1@9_"OK34_^2%R_P#8&'_H KR:]_9T\0B]G%GJ%BUMO/E&1F#%<\9X
MZU[A>>'+NX^&S^'5DC%VVGBVWG[N[;C/TH ^7?A+=VMC\3-(N+V:*&W1GW22
MD!1\C=2:^JO^$O\ "G_0;TO_ +_I7@'_  SKXI_Y_M._[[;_  H_X9T\4_\
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M((BJ,=%&*N=ZQPN!ITTI/5G%EF1X?#I59>]+?7I\A:***]$^C"BBB@ HHHH
..**** "BBB@ HHHH _]D!

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