UNITED STATES	OMB APPROVAL OMB Number: 3235-0080 Expires: March 31, 2018 Estimated average burden hours per response: 1.7
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 25
NOTIFICATION OF REMOVAL FROM LISTING AND/OR REGISTRATION UNDER SECTION 12(b) OF THE SECURITIES EXCHANGE ACT OF 1934.
Commission File Number	001-35588
Issuer: Liberty Tax, Inc. Exchange: The Nasdaq Stock Market LLC (Exact name of Issuer as specified in its charter, and name of Exchange where security is listed and/or registered) Address: 1716 Corporate Landing Pkwy Virginia Beach VIRGINIA 23454 Telephone number: 757-301-8144 (Address, including zip code, and telephone number, including area code, of Issuer's principal executive offices) Class A Common Stock (Description of class of securities)
Please place an X in the box to designate the rule provision relied upon to strike the class of securities from listing and registration:
17 CFR 240.12d2-2(a)(1) 17 CFR 240.12d2-2(a)(2) 17 CFR 240.12d2-2(a)(3) 17 CFR 240.12d2-2(a)(4) Pursuant to 17 CFR 240.12d2-2(b), the Exchange has complied with its rules to strike the class of securities from listing and/or withdraw registration on the Exchange. 1 Pursuant to 17 CFR 240.12d2-2(c), the Issuer has complied with its rules of the Exchange and the requirements of 17 CFR 240.12d-2(c) governing the voluntary withdrawal of the class of securities from listing and registration on the Exchange.
Pursuant to the requirements fo the Securities Exchange Act of 1934, The Nasdaq Stock Market LLC certifies that it has reasonable grounds to believe that it meets all of the requirements for filing the Form 25 and has caused this notification to be signed on its behalf by the undersigned duly authorized person.
2019-02-01 By Amy Horton Hearings Advisor Date Name Title
1 Form 25 and attached Notice will be considered compliance with the provisions of 17 CFR 240.19d-1 as applicable. See General Instructions.
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.

On June 12, 2018, Nasdaq Listing Qualifications staff (Staff) notified
Liberty Tax Inc. (Company) that it determined to delist the Company
based on Rule 5250(c).  On June 19, 2018, the Company exercised its right
to appeal the Staff's determination to the Listing Qualifications Hearings
Panel (Panel) pursuant to Rule 5815.  A Panel hearing was held on
June 19, 2018.  On July 31, 2018, the Panel issued a decision to delist
the Companys securities. On August 15, 2018, the Company exercised its
right to appeal the Panel decision to the Nasdaq Listing and Hearing
Review Council (Council) pursuant to Rule 5820(a).  On October 18, 2018,
the Council issued a decision that affirmed the Panel decision to delist
the Companys securities.  On November 7, 2018, the Company was provided
notice that the Nasdaq Board of Directors declined to call the Council
decision for review pursuant to Rule 5825(a).