ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.

(a) Financial Statements of Businesses or Funds Acquired

The audited consolidated financial statements of Guru Experience Co. ("Guru") as of and for the years ended December 31, 2021 and December 31, 2020, and the unaudited consolidated financial statements for the nine month periods ended September 30, 2022 and September 30, 2021, and the accompanying notes thereto, are attached as exhibits to this Amendment.

(b) Pro Forma Financial Information

The unaudited combined pro forma financial information for the Company for the nine month period ended September 30, 2022 and as of and for the year ended December 31, 2021 giving effect to the acquisition of Guru is attached as an exhibit to this Amendment.

(d) Exhibits

The following exhibits are provided with this Current Report:



Exhibit
Number   Description of Exhibit

  10.1     Agreement and Plan of Reorganization dated November 23, 2022
         between and among Guru Experience Co. ("Guru"), Live Current Media
         Inc., Guru Acquisition Inc. and certain stockholders of Guru.(1)

  10.2     Note Cancellation Agreement dated November 23, 2022 between and
         among Guru Experience, Co. ("Guru"), Live Current Media, Inc. and
         certain note holders of Guru.(1)

  23.1     Consent of Weinberg & Company, P.A.

  99.1     News Release dated November 24, 2022.(1)

  99.2     Audited Consolidated Financial Statements of Guru Experience Co.
         as of and for the years ended December 31, 2021 and December 31,
         2020.

  99.3     Unaudited Condensed Consolidated Financial Statements of Guru
         Experience Co. as of and for the three month and nine month periods
         ended September 30, 2022 and September 30, 2021.

  99.4     Unaudited pro forma combined financial information for Live
         Current Media Inc. for the three month and nine month period ended
         September 30, 2022 and as of and for the year ended December 31,
         2021, giving effect to the acquisition of Guru Experience Co.

104      Cover Page Interactive Data File (embedded within the Inline XBRL
         document)

(1) Filed as an exhibit to the Company's Current Report on Form 8-K filed with the SEC on January 9, 2023.

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