# EDGAR Filing Document

**Accession Number:** 0001593549
**File Stem:** 0000000000-23-001299
**Filing Date:** 2023-2
**Character Count:** 11921
**Document Hash:** 6e14465d92bacba5c307fdbdb5203373
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001299.hdr.sgml**: 20231201

**ACCESSION NUMBER**: 0000000000-23-001299

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230208

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Livento Group, Inc.
- **CENTRAL INDEX KEY:** 0001593549
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **IRS NUMBER:** 493999052
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 17 STATE STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10004
- **BUSINESS PHONE:** 980 432 8241

**MAIL ADDRESS:**
- **STREET 1:** 17 STATE STREET
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10004

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NuGene International, Inc.
- **DATE OF NAME CHANGE:** 20150127

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Bling Marketing, Inc.
- **DATE OF NAME CHANGE:** 20131205
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-22-018963

## Text-Extract

```

United States securities and exchange commission logo

                            February 8, 2023

       David Stybr
       Chief Executive Officer
       Livento Group, Inc.
       17 State Street
       New York, NY 10004

                                                        Re: Livento Group, Inc.
                                                            Amendment No. 5 to
Registration Statement on Form 10-12G
                                                            Filed December 30,
2022
                                                            File No. 000-56457

       Dear David Stybr:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

            After reviewing your response and any amendment you may file in
response to these
       comments, we may have additional comments.

       Form 10-12G/A filed 12/30/22

       General

   1.                                                   We note your current
amendment does not include audited financial statements of the
                                                        operating company for
the fiscal years ended December 31, 2021 and 2020, as previously
                                                        filed. Please revise to
include a complete set of all required financial statements.
   2.                                                   We note your response
to comment one from our letter dated December 22, 2022.
                                                        However, your response
and disclosure does not address how you accounted for the
                                                        merger transaction in
accordance with guidance in ASC 805. If the transaction was with
                                                        entities under common
control, please disclose that in your filing and footnotes to your
                                                        financial statements
and address accounting guidance in ASC 805-50.
 David Stybr
FirstName LastNameDavid Stybr
Livento Group, Inc.
Comapany8,NameLivento
February   2023       Group, Inc.
February
Page 2 8, 2023 Page 2
FirstName LastName
3.       As noted in our comment 22 from our letter dated October 14, 2022, the
financial
         statements presented in your MD&A for the quarterly periods ended
September 30, 2022
         and September 30, 2021 should match the financial statements presented
in the back of
         your filing. Please revise accordingly.
4.       We note that your press release dated October 11, 2022 indicated that
you own and intend
         to merge with EuroDot, Inc. Please revise the disclosure in your
registration statement to
         reflect your relationship with EuroDot and to discuss your future
plans.
Financial Statements for the Quarterly Periods Ended September 30, 2022, page
34

5.       We note your comparative periods in your balance sheet, statement of
operations, and
         statement of cash flows appear to have few assets and almost no
operations. Please revise
         or tell us why this is appropriate.
Statement of Changes in Equity, page 37

6.       Your statement of changes in equity as of September 30, 2022 only
states "net change"
         versus describing what actually happened to change the balances.
Please
         revise accordingly. Also, provide detailed footnote disclosure about
each item of
         change including what issuances occurred, when they occurred, who
received them, and
         the terms of the issuances.
Notes to Financial Statements, page 39

7.       We note based on your balance sheet on page 35 that long term
investments are $9.9
         million which represents over 43% of your total assets as of September
30, 2022. Please
         disclose in your financial statement footnotes what is recorded in
long term investments.
         Your disclosure should be detailed and include names of investments,
when you acquired
         the investments, and how you accounted for these investments.
8.       We note based on your balance sheet on page 35 that intangible assets
are
         $12.4 million which represents over 43% of your total assets as of
September 30, 2022.
         As requested in our comment 17 from our letter dated October 14, 2022
disclose in your
         financial statement footnotes what is recorded in intangible assets
and your accounting
         policy regarding intangible assets. The disclosure should be specific
and disclose how
         and when you acquired and/or developed the intangible assets and how
you amortize
         them, including useful life.
 David Stybr
FirstName LastNameDavid Stybr
Livento Group, Inc.
Comapany8,NameLivento
February   2023       Group, Inc.
February
Page 3 8, 2023 Page 3
FirstName LastName
        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.

        You may contact Inessa Kessman, Staff Accountant, at (202) 551-3371 or
Robert
Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have questions
regarding
comments about the financial statements and related matters. Please contact
Lauren Pierce, Staff
Attorney, at (202) 551-3887 or Joshua Shainess, Legal Branch Chief, at (202)
551-7951 with any
other questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology
cc:      Frank J. Hariton

```

### 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

February 8, 2023

David Stybr
Chief Executive Officer
Livento Group, Inc.
17 State Street
New York, NY 10004

Re: Livento Group, Inc.

Amendment No. 5 to Registration Statement on Form 10-12G

Filed December 30, 2022

File No. 000-56457

Dear David Stybr:

We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response.

After reviewing your response and any amendment you may file in response to these comments, we may have additional comments.

Form 10-12G/A filed 12/30/22

General

1. We note your current amendment does not include audited financial statements of the operating company for the fiscal years ended December 31, 2021 and 2020, as previously filed. Please revise to include a complete set of all required financial statements.
2. We note your response to comment one from our letter dated December 22, 2022. However, your response and disclosure does not address how you accounted for the merger transaction in accordance with guidance in ASC 805. If the transaction was with entities under common control, please disclose that in your filing and footnotes to your financial statements and address accounting guidance in ASC 805-50.

David Stybr
Livento Group, Inc.
February 8, 2023
Page 2

3. As noted in our comment 22 from our letter dated October 14, 2022, the financial statements presented in your MD&A for the quarterly periods ended September 30, 2022 and September 30, 2021 should match the financial statements presented in the back of your filing. Please revise accordingly.

4. We note that your press release dated October 11, 2022 indicated that you own and intend to merge with EuroDot, Inc. Please revise the disclosure in your registration statement to reflect your relationship with EuroDot and to discuss your future plans.

Financial Statements for the Quarterly Periods Ended September 30, 2022, page 34

5. We note your comparative periods in your balance sheet, statement of operations, and statement of cash flows appear to have few assets and almost no operations. Please revise or tell us why this is appropriate.

Statement of Changes in Equity, page 37

6. Your statement of changes in equity as of September 30, 2022 only states "net change" versus describing what actually happened to change the balances. Please revise accordingly. Also, provide detailed footnote disclosure about each item of change including what issuances occurred, when they occurred, who received them, and the terms of the issuances.

Notes to Financial Statements, page 39

7. We note based on your balance sheet on page 35 that long term investments are $9.9 million which represents over 43% of your total assets as of September 30, 2022. Please disclose in your financial statement footnotes what is recorded in long term investments. Your disclosure should be detailed and include names of investments, when you acquired the investments, and how you accounted for these investments.

8. We note based on your balance sheet on page 35 that intangible assets are $12.4 million which represents over 43% of your total assets as of September 30, 2022. As requested in our comment 17 from our letter dated October 14, 2022 disclose in your financial statement footnotes what is recorded in intangible assets and your accounting policy regarding intangible assets. The disclosure should be specific and disclose how and when you acquired and/or developed the intangible assets and how you amortize them, including useful life.

David Stybr
Livento Group, Inc.
February 8, 2023
Page 3

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.

You may contact Inessa Kessman, Staff Accountant, at (202) 551-3371 or Robert Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have questions regarding comments about the financial statements and related matters. Please contact Lauren Pierce, Staff Attorney, at (202) 551-3887 or Joshua Shainess, Legal Branch Chief, at (202) 551-7951 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Technology

cc: Frank J. Hariton