# EDGAR Filing Document

**Accession Number:** 0001045742
**File Stem:** 0000000000-23-003301
**Filing Date:** 2023-3
**Character Count:** 3585
**Document Hash:** b2f06dcc050036833b14f7e6ac89ccf3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-003301.hdr.sgml**: 20230504

**ACCESSION NUMBER**: 0000000000-23-003301

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230331

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LIVE VENTURES Inc
- **CENTRAL INDEX KEY:** 0001045742
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-MISCELLANEOUS RETAIL [5900]
- **IRS NUMBER:** 850206668
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 325 EAST WARM SPRINGS ROAD
- **STREET 2:** SUITE 102
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89119
- **BUSINESS PHONE:** (702) 997-5968

**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:** LIVEDEAL INC
- **DATE OF NAME CHANGE:** 20070815

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-23-036647

## Text-Extract

```

United States securities and exchange commission logo

                           March 31, 2023

       Jon Isaac
       Chief Executive Officer
       LIVE VENTURES Inc
       325 E. Warm Springs Road, Suite 102
       Las Vegas, Nevada 89119

                                                        Re: LIVE VENTURES Inc
                                                            Registration
Statement on Form S-3
                                                            Filed March 24,
2023
                                                            File No. 333-270836

       Dear Jon Isaac:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Rucha
Pandit at (202) 551-6022 with any questions.

                           Sincerely,

                           Division of Corporation Finance

                           Office of Trade & Services
       cc:                                              Stephanie Hager

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

March 31, 2023

Jon Isaac
Chief Executive Officer
LIVE VENTURES Inc
325 E. Warm Springs Road, Suite 102
Las Vegas, Nevada 89119

Re: LIVE VENTURES Inc
Registration Statement on Form S-3
Filed March 24, 2023
File No. 333-270836

Dear Jon Isaac:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Rucha Pandit at (202) 551-6022 with any questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services

cc: Stephanie Hager