Correspondence 0001091818-22-000171 from GALAXY NEXT GENERATION, INC. (GAXYQ) (CIK 0001127993)
GALAXY NEXT GENERATION, INC. (GAXYQ) (CIK 0001127993)
Date: Nov. 25, 2022 · CIK: 0001127993 · Accession: 0001091818-22-000171
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File numbers found in text: 333-268416
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CORRESP 1 filename1.htm November 25, 2022 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Rucha Pandit Re: Galaxy Next Generation, Inc. Registration Statement on Form S-1 File No: 333-268416 Request for Acceleration Ladies and Gentlemen: Galaxy Next Generation, Inc. (the "Registrant") hereby requests that the effective date of the Company's Registration Statement on Form S-1 (File No. 333-268416), be accelerated by the U.S. Securities and Exchange Commission to Tuesday, November 29, 2022 at 4:00 p.m., Eastern Time, or as soon as reasonably practicable thereafter. The Registrant understands that the Staff of the Commission will consider this request as confirmation by the Registrant that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. The Registrant hereby authorizes its counsel, Leslie Marlow, Esq. and Patrick J. Egan, Esq. of Blank Rome LLP, to orally modify or withdraw this request for acceleration. Please contact Ms. Marlow at (212) 885-5358 or Mr. Egan at (212) 885-5346 with any questions you may have concerning this request, and please notify either Ms. Marlow or Mr. Egan when this request for acceleration has been granted. Very truly yours, GALAXY NEXT GENERATION, INC. By: /s/ Magen McGahee Name: Magen McGahee Title: Secretary and Chief Financial Officer cc: Leslie Marlow, Esq., Blank Rome LLP Patrick Egan, Esq., Blank Rome LLP