SEC Company Response from GALAXY NEXT GENERATION, INC. (GAXYQ) (CIK 0001127993) — Jan 28, 2021
GALAXY NEXT GENERATION, INC. (GAXYQ) (CIK 0001127993)
Date: Jan. 28, 2021 · CIK: 0001127993 · Accession: 0001091818-21-000010
AI Filing Summary & Sentiment
File numbers found in text: 333-252183
Letter
285 N Big A Road
Toccoa, Georgia 30577
(706) 391-5030
January 28, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Galaxy Next Generation, Inc.
Registration Statement on Form S-1
File No: 333-252183
Ladies and Gentlemen:
Galaxy Next Generation, Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the "Commission") take appropriate action to cause the above-referenced Registration Statement on Form S-1 (File No. 333-252183), to become effective on Monday, February 1, 2021, at 2:00 p.m., Eastern Time, or as soon thereafter as is practicable.
The Registrant hereby authorizes its counsel, Leslie Marlow, Esq. or Hank Gracin, Esq. of Gracin & Marlow, LLP, to orally modify or withdraw this request for acceleration. Please contact Ms. Marlow at (516) 496-2223 or (516) 457-4238 or Mr. Gracin at (561) 926-7995 or (212) 907-6457 with any questions you may have concerning this request, and please notify her when this request for acceleration has been granted.
Sincerely,
GALAXY NEXT GENERATION, INC.
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CORRESP 1 filename1.htm 285 N Big A Road Toccoa, Georgia 30577 (706) 391-5030 January 28, 2021 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Galaxy Next Generation, Inc. Registration Statement on Form S-1 File No: 333-252183 Ladies and Gentlemen: Galaxy Next Generation, Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the "Commission") take appropriate action to cause the above-referenced Registration Statement on Form S-1 (File No. 333-252183), to become effective on Monday, February 1, 2021, at 2:00 p.m., Eastern Time, or as soon thereafter as is practicable. The Registrant hereby authorizes its counsel, Leslie Marlow, Esq. or Hank Gracin, Esq. of Gracin & Marlow, LLP, to orally modify or withdraw this request for acceleration. Please contact Ms. Marlow at (516) 496-2223 or (516) 457-4238 or Mr. Gracin at (561) 926-7995 or (212) 907-6457 with any questions you may have concerning this request, and please notify her when this request for acceleration has been granted. Sincerely, GALAXY NEXT GENERATION, INC. By: /s/ Gary LeCroy Name: Gary LeCroy Title: Chairman and Chief Executive Officer cc: Leslie Marlow, Esq., Gracin & Marlow, LLP