Exhibit 16.1

February 2, 2018

Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on January 29, 2018, to be filed by our former client, Live Ventures Incorporated.  We agree with the statements made in response to that Item insofar as they relate to our Firm.

Very truly yours,

   /s/ BDO USA, LLP