Item 2.02. Results of Operations and Financial Condition.

On August 14, 2020, Live Ventures Incorporated (the "Company") issued a press release containing certain financial results for its third fiscal quarter ended June 30, 2020. A copy of the press release is attached to this Current Report on Form 8-K as Exhibit 99.1.

The information furnished pursuant to this Item 2.02, including Exhibit 99.1, shall not be deemed to be "filed" for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liability of that Section, and shall not be incorporated by reference into any filing under the Securities Act of 1933, as amended, or the Exchange Act.




Item 4.02.  Non-Reliance on Previously Issued Financial Statements or a Related
            Audit Report or Completed Interim Review.

On August 12, 2020, the Audit Committee of the Board of Directors (the "Committee") of the Company in consultation with management, concluded that the Company's previously issued financial statements for the quarterly periods ended December 31, 2019 (the "December 2019 Restated Period") and March 31, 2020 (the "March 2020 Restated Period", and together with the December 2019 Restated Period, the "Restated Periods") should no longer be relied upon because of errors related to (i) solely with respect to the March 2020 Restated Period, lease accounting at the Company's ApplianceSmart, Inc. ("ApplianceSmart") subsidiary, and (ii) with respect to both Restated Periods, accounting related to impairment charges associated with certain right of use assets which were written down due to the voluntary Chapter 11 filing by ApplianceSmart. The errors described above will result in the restatement of our financial statements for the Restated Periods.

The Committee has discussed the matters disclosed herein with WSRP, LLC, the Company's independent registered public accounting firm.

Item 9.01. Financial Statements and Exhibits



(d)     Exhibits



                Exhibit
                Number    Description

                99.1        Press Release, dated August 14, 2020




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