LIVEONE, INC.
269 South Beverly Drive, Suite 1450
Beverly Hills, CA 90212
August 1, 2024
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Attention: Kate Beukenkamp
| Re: | LiveOne, Inc. |
|
Registration Statement on Form S-3 Filed on July 1, 2024 | |
| File No. 333-280645 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, LiveOne, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) 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.
We respectfully 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.
| Sincerely, | ||
| LIVEONE, INC. | ||
| By: | /s/ Aaron Sullivan | |
| Name: | Aaron Sullivan | |
| Title: | Chief Financial Officer | |
| Cc: | Robert S. Ellin, CEO & Chairman |
| Sasha Ablovatskiy, Esq. (Foley Shechter Ablovatskiy LLP) | |
| Jonathan Shechter, Esq. (Foley Shechter Ablovatskiy LLP) |