SEC Company Response from GAMING & ENTERTAINMENT GROUP INC (CIK 0001100356) — Mar 28, 2005

GAMING & ENTERTAINMENT GROUP INC (CIK 0001100356)
Date: March 28, 2005 · CIK: 0001100356 · Accession: 0001144204-05-008817

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AI Filing Summary & Sentiment

File numbers found in text: 333-123149

Date

March 28, 2005

Author

Not clearly detected

Form

CORRESP

Company

GAMING & ENTERTAINMENT GROUP INC (CIK 0001100356)

Letter

March 28, 2005 VIA EDGAR AND FACSIMILE SECURITIES AND EXCHANGE COMMISSION Office of Small Business 450 Fifth Street, N.W. Washington D.C. 20549 Attention: Elaine Wolff Jeffrey A. Shady

RE: GAMING & ENTERTAINMENT GROUP, INC. (THE "COMPANY") REGISTRATION STATEMENT ON FORM S-3 COMMISSION FILE NO. 333-123149

Dear Ms. Wolff and Mr. Shady:

Pursuant to Rule 461 of the Securities Act of 1933, we respectfully request that the effective date of the Company's registration statement on Form S-3 (the "Registration Statement") be accelerated to become effective on Friday, April 1, 2005, by 9:30 a.m. (New York time) or as soon after as practicable.

Please note that the Company is aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed sale of common stock by the selling stockholders under the Registration Statement. Further, we acknowledge and are fully aware of the following:

1. Should the Securities and Exchange Commission (the "Commission") or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

2. The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

________________________________________________________________________________ GAMING & ENTERTAINMENT GROUP, INC. 6757 SPENCER ST., LAS VEGAS, NV 89119 TELEPHONE 702.407.2471 FACSIMILE 702.407.2472 <PAGE>

SECURITIES AND EXCHANGE COMMISSION Office of Small Business March 28, 2005 Page 2 of 2

3. The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,
GAMING & ENTERTAINMENT GROUP, INC.

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<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                                               Gregory L. Hrncir
                                               President
                                               Office: 702.407.2471
                                               E-mail: gregory@gaming-group.com

March 28, 2005

VIA EDGAR AND FACSIMILE

SECURITIES AND EXCHANGE COMMISSION
Office of Small Business
450 Fifth Street, N.W.
Washington D.C.  20549
Attention:   Elaine Wolff
             Jeffrey A. Shady

         RE:      GAMING & ENTERTAINMENT GROUP, INC. (THE "COMPANY")
                  REGISTRATION STATEMENT ON FORM S-3
                  COMMISSION FILE NO. 333-123149

Dear Ms. Wolff and Mr. Shady:

      Pursuant  to Rule  461 of the  Securities  Act of  1933,  we  respectfully
request that the effective date of the Company's  registration statement on Form
S-3 (the "Registration Statement") be accelerated to become effective on Friday,
April 1, 2005, by 9:30 a.m. (New York time) or as soon after as practicable.

      Please  note that the Company is aware of its  responsibilities  under the
Securities Act of 1933, as amended,  and the Securities Exchange Act of 1934, as
amended,  as they  relate to the  proposed  sale of common  stock by the selling
stockholders under the Registration  Statement.  Further, we acknowledge and are
fully aware of the following:

      1. Should the Securities and Exchange Commission (the "Commission") or the
staff, acting pursuant to delegated authority,  declare the filing effective, it
does not  foreclose  the  Commission  from taking any action with respect to the
filing;

      2. The action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the filing effective,  does not relieve the Company from
its full  responsibility  for the adequacy and accuracy of the disclosure in the
filing; and

________________________________________________________________________________
                       GAMING & ENTERTAINMENT GROUP, INC.
                      6757 SPENCER ST., LAS VEGAS, NV 89119
                  TELEPHONE 702.407.2471 FACSIMILE 702.407.2472
<PAGE>

SECURITIES AND EXCHANGE COMMISSION
Office of Small Business
March 28, 2005
Page 2 of 2

      3. The  Company  may not assert  staff  comments  and the  declaration  of
effectiveness as a defense in any proceeding  initiated by the Commission or any
person under the federal securities laws of the United States.

                                            Sincerely,

                                            GAMING & ENTERTAINMENT GROUP, INC.

                                            /s/ Gregory L. Hrncir

                                            Gregory L. Hrncir

________________________________________________________________________________
                       GAMING & ENTERTAINMENT GROUP, INC.
                      6757 SPENCER ST., LAS VEGAS, NV 89119
                  TELEPHONE 702.407.2471 FACSIMILE 702.407.2472
</TEXT>
</DOCUMENT>

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