March 5, 2019

Jon Isaac
Chief Executive Officer
Live Ventures Incorporated
325 E Warm Springs Road
Suite 102
Las Vegas, NV 89119

       Re: Live Ventures Incorporated
           Form 10-K for the fiscal year ended September 30, 2018
           Filed December 27, 2018
           File No. 001-33937

Dear Mr. Isaac:

       We have limited our review of your filing to the financial statements
and related
disclosures 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 to these comments, we may have additional
comments.

Form 10-K for the fiscal year ended September 30, 2018

Item 7. Management's Discussion and Analysis of Financial Condition and Results
of Operations
Results of Operations, page 30

1.    Please expand your discussion in future filings to identify the drivers
of all material year
      over year changes in revenue and expense. For example, we note that the
disclosure
      beginning on page 32 quantifies the change in several revenue categories,
but does not
      provide an explanation for the variation. Refer to Item 303(a)(3) of
Regulation S-K.
Item 9A. Controls and Procedures, page 41

2.    Please explain to us why you believe that internal control over financial
reporting was
      effective as of September 30, 2018 given that disclosure controls and
procedures were not
      effective as of that date.
 Jon Isaac
Live Ventures Incorporated
March 5, 2019
Page 2
Note 2: Summary of Significant Accounting Policies
Recently Issued Accounting Pronouncements, page F-13

3.       ASU 2014-09, Revenue from Contracts with Customers (Topic 606) became
effective for
         your company on October 1, 2018. Please tell us if and when you
adopted the standard,
         the impact that this new standard had, or is expected to have, on your
accounting policies
         and financial statements, and the method of adoption used.
Note 4: Acquisitions
Acquisition of ApplianceSmart, page F-15

4.       Please explain in further detail the December 31, 2017 transaction in
which ASH offset
         certain liabilities and was provided certain assets from the Seller in
the net amount of
         $1,607,369. In your response, tell us if this transaction was
contemplated in connection
         with the acquisition and why the additional assets and liabilities
transferred have not been
         reflected in the purchase price allocation.
5.       We note that you recorded a bargain purchase gain upon acquisition of
ApplianceSmart
         Inc. Please describe to us in detail the reassessment you performed
under ASC 805-30-
         25-4 before recognizing the gain, as well as the facts and
circumstances that resulted in
         your acquisition of ApplianceSmart at a significant discount relative
to the fair value of
         net assets acquired.
       In closing, 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 Kristi Marrone, Staff Accountant, at (202) 551-3429 or
Kevin Woody,
Branch Chief, at (202) 551-3629 with any questions.



                                                               Sincerely,
FirstName LastNameJon Isaac
                                                               Division of
Corporation Finance
Comapany NameLive Ventures Incorporated
                                                               Office of Real
Estate and
March 5, 2019 Page 2                                           Commodities
FirstName LastName