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SEC Comment Letter for CordovaCann Corp. (LVRLF) (CIK 0001168981) (LVRLF) — Feb 12, 2013

CordovaCann Corp. (LVRLF) (CIK 0001168981)
Date: Feb. 12, 2013 · CIK: 0001168981 · Accession: 0000000000-13-008248

AI Filing Summary & Sentiment

File numbers found in text: 000-50492

Date
June 30, 2012
Author
/s/ Linda Cvrkel
Form
UPLOAD
Company
CordovaCann Corp. (LVRLF) (CIK 0001168981)

Letter

February 12 , 2013 Via E-Mail Mr. J. Stephen Wilson Chief Financial Officer LiveReel Media Corporation 2300 Yonge Street, Suite 1710 PO Box 2408 Toronto, Ontario M4P 1E4, Canada

Re: LiveReel Media Corporation Form 20-F for the year ended June 30, 2012 Filed October 29, 2012 File No. 000-50492

Dear Mr. Wilson :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filings and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal secur ities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filings to be certain that the filings include the information the Securities Exchange Act of 1934 and all applicable rules req uire.

Sincerely,
/s/ Linda Cvrkel

Show Raw Text
February 12 , 2013

Via E-Mail
Mr. J. Stephen Wilson
Chief  Financial  Officer
LiveReel Media Corporation
2300 Yonge Street, Suite 1710
PO Box 2408
Toronto, Ontario M4P 1E4, Canada

Re: LiveReel Media Corporation
 Form 20-F for the year ended June 30, 2012
Filed October 29, 2012
  File No.  000-50492

Dear  Mr. Wilson :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filings and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal secur ities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filings to be certain that the filings include the
information the Securities Exchange Act of 1934 and all applicable rules req uire.

Sincerely,

               /s/ Linda Cvrkel

Linda Cvrkel
Branch Chief