SEC Comment Letter 0000000000-22-012595 to GALAXY NEXT GENERATION, INC. (GAXYQ) (CIK 0001127993)
GALAXY NEXT GENERATION, INC. (GAXYQ) (CIK 0001127993)
Date: Nov. 21, 2022 · CIK: 0001127993 · Accession: 0000000000-22-012595
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File numbers found in text: 333-268416
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United States securities and exchange commission logo
November 21, 2022
Magen McGahee
Chief Financial Officer
Galaxy Next Generation, Inc.
285 Big A Road
Toccoa, Georgia 30577
Re:Galaxy Next Generation, Inc.
Registration Statement on Form S-1
Filed November 16, 2022
File No. 333-268416
Dear Magen McGahee:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Rucha Pandit at (202) 551-6022 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Leslie Marlow