March 23, 2021

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Mitchell Austin

Re:Liquid Media Group Ltd.  

Registration Statement on Form F-1 (File No. 333-252846)  

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Liquid Media Group Ltd. (the “Company”) hereby respectfully requests that the Securities and Exchange Commission take such action as may be necessary and proper in order that the above-referenced Registration Statement on Form F-1, as amended (the “Registration Statement”), may be declared effective on March 25, 2021, at 2:00 p.m., Eastern time, or as soon as possible thereafter.

Please call Mark D. Wood ((312) 902-5493)) or Mark J. Reyes ((312) 902-5612)) of Katten Muchin Rosenman LLP, counsel to the Company, as soon as the Registration Statement is declared effective.

Very truly yours,

Liquid Media Group Ltd.

By:   /s/ Daniel Cruz  

Name:Daniel Cruz 

Title:Chief Financial Officer 

cc:Mark D. Wood, Esq., Katten Muchin Rosenman LLP 

Mark J. Reyes, Esq., Katten Muchin Rosenman LLP