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FRANK J. HARITON • ATTORNEY - AT - LAW

 

1065 Dobbs Ferry Road • White Plains • New York 10607 • (Tel) (914) 674-4373 • (Fax) (914) 693-2963 • (e-mail) hariton@sprynet.com

 

December 15, 2022

 

Division of Corporation Finance

Office of Technology

Securities and Exchange Commission

Washington, D.C. 20549

 

  Re: Livento Group, Inc. (the “Company”)
    Amendment Number 4 to Registration Statement on Form 10-12G
    File No. 000-56457

 

Ladies and Gentlemen:

 

Today we are filed Amendment Number Four to the Form 10-12G as is indicated above. The amendment represents an updating to the materials previously filed and a response to the comments contained in the Staff’s November 15, 2022 letter to the Company (the “Comment Letter”). In response to the staff’s comment we have included audited information related to Livento Group, LLC.

 

Should you have any questions regarding the foregoing, please feel free to contact me at (914) 649-7669.

 

  Very truly yours,
   
  /s/ Frank J. Hariton
   
  Frank J. Hariton