LIVEONE, INC.
269 South Beverly Drive, Suite 1450
Beverly Hills, CA 90212
February 15, 2022
VIA EDGAR
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Attention: Janice Adeloye
| Re: | LiveOne, Inc. |
|
Registration Statement on Form S-3 Filed on February 4, 2022 | |
| File No. 333-262549 |
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 12:00 P.M. Eastern Time on Thursday, February 17, 2022, 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/ Robert S. Ellin | |
| Name: | Robert S. Ellin | |
| Title: | Chief Executive Officer and Chairman | |
| Cc: |
Aaron Sullivan, CFO Sasha Ablovatskiy, Esq. (Foley Shechter Ablovatskiy LLP) |
| Jonathan Shechter, Esq. (Foley Shechter Ablovatskiy LLP) |