SEC Comment Letter for Luvu Brands, Inc. (LUVU) (CIK 0001374567) (LUVU) — Mar 20, 2013

Luvu Brands, Inc. (LUVU) (CIK 0001374567)
Date: March 20, 2013 · CIK: 0001374567 · Accession: 0000000000-13-014747

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AI Filing Summary & Sentiment

File numbers found in text: 000-53314

Date

March 20, 2013

Author

/s/ Terence O ’Brien

Form

UPLOAD

Company

Luvu Brands, Inc. (LUVU) (CIK 0001374567)

Letter

March 20, 2013 Via E -mail Mr. Louis S. Friedman Chief Executive Officer Liberator, Inc. 2745 Bankers Industrial Drive Atlanta, Georgia 30360

RE: Liberator, Inc. Form 10-K for the Fis cal Year Ended June 30 , 2012 Filed October 11 , 2012 File No . 000-53314

Dear Mr. Friedman :

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 C ommission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We u rge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Terence O ’Brien

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March 20, 2013

Via E -mail
Mr. Louis S. Friedman
Chief Executive  Officer
Liberator, Inc.
2745 Bankers Industrial Drive
Atlanta, Georgia 30360

 RE: Liberator, Inc.
  Form 10-K for the Fis cal Year Ended June 30 , 2012
  Filed October 11 , 2012
  File No . 000-53314

Dear Mr. Friedman :

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 C ommission from taking any action
with respect to the company or the filing s and the company may not assert staff comments as a
defense in any proceeding initiated by the Commission or any person under the federal securities
laws of the United States.  We u rge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing s to be certain that the filing s includes  the information the
Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

        /s/ Terence O ’Brien

        Terence O’Brien
        Accounting Branch Chief

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