| BARNETT & LINN | ||
| ATTORNEYS AT LAW | ||
| 60 Kavenish ● Rancho Mirage, CA 92270 | ||
| www.barnettandlinn.com | ||
| WILLIAM B. BARNETT |
|
TELEPHONE: 442-274-7571 |
| Attorney/Principal |
|
wbarnett@wbarnettlaw.com |
October 30, 2023
Division of Corporation Finance
Office of technology
Securities and Exchange Commission
100 F Street NE
Washington D.C. 20549
| Attn: | Stephen Krikorian, Accounting Branch Chief |
| Becky Chow, Senior Staff Accountant | |
| Austin Pattan, Staff Attorney | |
| Jeff Kauten, Staff Attorney |
| Re: | Eva Live Inc. (“Registrant” and/or “Company”) | |
| Amendment No. 4 to Registration Statement on Form S-1 | ||
| Filed on October 27, 2023 | ||
| File No. 333-273162 |
Gentlepersons:
On behalf of the Registrant, we hereby request “acceleration” of the effective date of the Registration Statement to 12:00 p.m., Washington, D.C. time, on Wednesday, November 1, 2023, or as soon thereafter as practical.
Thank you for your cooperation and courtesies in this matter.
| Very truly yours, | |
| Barnett & Linn | |
 | |
| William B. Barnett |
WBB: scc
cc/ Mr. D. Boulette, CEO