UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
 
FORM 12b-25
 
Commission File No.:   001-33937
 
NOTIFICATION OF LATE FILING
 
(Check One):
ý Form 10-K
¨ Form 20-F
¨ Form 11-K
¨ Form 10-Q
 
¨ Form 10-D
¨ Form N-SAR
¨ Form N-CSR
  

For the period ended:              September 30, 2010                                   

¨ Transition Report on Form 10-K
¨ Transition Report on Form 10-Q
¨ Transition Report on Form 20-F
¨ Transition Report on Form N-SAR
¨ Transition Report on Form 11-K
  

For the transition period ended:                                                                                                           
 
Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.
 
If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:_____________________
 
 
 
PART I
REGISTRANT INFORMATION
 
LIVEDEAL, INC.
Full Name of Registrant
 
2490 East Sunset Road, Suite 100
Address of Principal Executive Offices (Street and Number)
 
Las Vegas, Nevada 89120
City, State and Zip Code
 
 
 
 
 
PART II
RULES 12b-25(b) AND (c)
 
If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed.  (Check box if appropriate)
 
 
(a)
The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;
     
ý
(b)
The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and
     
 
(c)
The accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.
 
PART III
NARRATIVE
 
State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.
 
LiveDeal, Inc. (the “Company”) requires additional time to file its Annual Report on Form 10-K for the fiscal year ended September 30, 2010 (the “Form 10-K”).  The Form 10-K was due to be filed with the Securities and Exchange Commission on December 29, 2010.  The Company now anticipates filing the Form 10-K on or before January 7, 2011, consistent with the requirements of Rule 12b-25(b) promulgated under the Securities Exchange Act of 1934, as amended.  The Company was not able to file the Form 10-K on December 29, 2010 without unreasonable effort or expense due to its ongoing review and evaluation of certain matters relating to the Company’s internal control over financial reporting.
 
 
PART IV
OTHER INFORMATION
 
(1)
Name and telephone number of person to contact in regard to this notification:
 
 Larry Tomsic
  
(702)
  
939-0240
(Name)
  
(Area Code)
  
(Telephone Number)
 
(2)
Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed?  If the answer is no, identify report(s).
ý Yes                 ¨ No

(3)
Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof?
¨ Yes                 ý No
 
If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.
 

 
 
 
 
             LIVEDEAL, INC.            
(Name of Registrant as Specified in Charter)
 
has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.
 
Date: December 29, 2010
By:
/s/ Larry Tomsic
  
 
 
Larry Tomsic
  
 
 
Chief Financial Officer