March 2, 2020

Magen McGahee
Chief Financial Officer
Galaxy Next Generation, Inc.
286 Big A Road
Toccoa, Georgia 30577

       Re: Galaxy Next Generation, Inc.
           Registration Statement on Form S-1
           Response filed February 18, 2020
           File No. 333-235905

Dear Ms. McGahee:

       We have reviewed your amended registration statement and have the
following
comment. In our comment, we may ask you to provide us with information so we
may better
understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comment applies to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

        After reviewing any amendment to your registration statement and the
information you
provide in response to our comment, we may have additional comments. Our
reference to our
prior comment is a reference to the comment in our February 5, 2020 letter.

Response filed February 18, 2020

General

1.     We note your response to prior comment 1. However, we continue to
believe that the
       three-month period ending June 30, 2018 does not meet the definition of
a one-year period
       under Rule 3-06 of Reg. S-X. To satisfy your obligation under Rule 8-02
of Reg. S-X to
       file financial statements for two fiscal years, please amend this filing
to include audited
       financial statements for the year ended March 31, 2018 or tell us why
you are not required
       to do so.
 Magen McGahee
FirstName LastNameMagen McGahee
Galaxy Next Generation, Inc.
Comapany NameGalaxy Next Generation, Inc.
March 2, 2020
Page 2
March 2, 2020 Page 2
FirstName LastName
       Please contact Daniel Morris at (202) 551-3314 or Erin Jaskot at (202)
551-3442 with
any other questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Trade &
Services
cc:      Leslie Marlow, Esq.