EVA
LIVE INC.
2029
Century Park East, Suite # 400N
Los
Angeles, CA 90067
Tel:
(424) 202-3603
February
9, 2026
VIA
EDGAR
Division
of Corporation Finance
Securities
and Exchange Commission
100
F Street, N.E.
Washington,
D.C. 20549
| |
Re: |
EVA
LIVE INC.
Withdrawal
of Registration Statement on Form S-1
File
No. 333-288626 |
Ladies
and Gentlemen:
Pursuant
to Rule 477 of the Securities Act of 1933, as amended (“Securities Act”), Eva Live Inc. (the “Company”),
hereby requests the immediate withdrawal of its Registration Statement on Form S-1 (File No. 333-288626), initially filed with the
Securities and Exchange Commission (“SEC”) on July 11, 2025, together with all exhibits thereto
(“Registration Statement”), with such application to be approved effective as of the date hereof or at the earliest
practical date thereafter. The Company is seeking withdrawal of the Registration Statement as it does not intend to pursue the
contemplated offering of the securities covered by the Registration Statement at this time. The Registration Statement has not been
declared effective, and the Company confirms that no securities of the Company were sold pursuant to the Registration
Statement.
The
Company requests that, in accordance with Rule 457(p) under the Securities Act, all fees paid to the SEC in connection with the filing
of the Registration Statement be credited for future use.
If
you have any further questions regarding this request for withdrawal, or if you require any additional information, please contact Avital
Perlman, Esq. of Sichenzia Ross Ference Carmel LLP at (212) 930-9700.
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Very
truly yours, |
| |
|
|
| |
Eva
Live Inc. |
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|
|
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By: |
/s/
David Boulette |
| |
|
David
Boulette |
| |
|
Chief
Executive Officer, President and Director |
cc:
Avital Perlman, Sichenzia Ross Ference Carmel LLP
