SEC Company Response from Eva Live (GOAI) — Mar 20, 2026

Eva Live Inc
Date: March 20, 2026 · CIK: 0001983736 · Accession: 0001493152-26-011830

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File numbers found in text: 333-294416

Date

March 20, 2026

Author

Chief

Form

CORRESP

Company

Eva Live Inc

Letter

EVA LIVE Inc.

Century Park East, Suite # 400N

Los Angeles, CA 90067

VIA EDGAR

March 20, 2026

U.S. Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549

Attn: Matthew Derby

Re: Eva Live Inc.

Request for Acceleration

Registration Statement on Form S-3, as amended (File No. 333-294416)

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended, Eva Live Inc. hereby requests that the effectiveness of the above-referenced Registration Statement (the " Registration Statement ") be accelerated to, and that the Registration Statement become effective at 4:00 p.m., Eastern Time on March 24, 2026, or as soon thereafter as practicable.

Please contact Tomer Magid of Sichenzia Ross Ference Carmel LLP at (646) 693-6586, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

Very
truly yours,
Eva
Live Inc.

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CORRESP
 1
 filename1.htm

 EVA
LIVE Inc.

 2029
Century Park East, Suite # 400N

 Los
Angeles, CA 90067

 VIA
EDGAR

 March
20, 2026

 U.S.
Securities and Exchange Commission

 Division
of Corporation Finance

 100
F Street, N.E.

 Washington,
D.C. 20549

 Attn:
 Matthew
 Derby

 Re:
 Eva
 Live Inc.

 Request
 for Acceleration

 Registration
 Statement on Form S-3, as amended (File No. 333-294416)

 Ladies
and Gentlemen:

 Pursuant
to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended,
Eva Live Inc. hereby requests that the effectiveness of the above-referenced Registration Statement (the " Registration Statement ")
be accelerated to, and that the Registration Statement become effective at 4:00 p.m., Eastern Time on March 24, 2026, or as soon thereafter
as practicable.

 Please
contact Tomer Magid of Sichenzia Ross Ference Carmel LLP at (646) 693-6586, as soon as the Registration Statement has been declared effective,
or if you have any other questions or concerns regarding this matter.

 Very
 truly yours,

 Eva
 Live Inc.

 By:
 /s/
 David Boulette

 Name:

 David
Boulette

 Title:
 Chief
 Executive Officer

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