0001091818-20-000169.txt : 20200821 0001091818-20-000169.hdr.sgml : 20200821 20200722133506 ACCESSION NUMBER: 0001091818-20-000169 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20200722 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GALAXY NEXT GENERATION, INC. CENTRAL INDEX KEY: 0001127993 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MOTION PICTURE THEATERS [7830] IRS NUMBER: 611363026 FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 285 BIG A ROAD CITY: TOCCOA STATE: GA ZIP: 30577 BUSINESS PHONE: 770-804-0500 MAIL ADDRESS: STREET 1: 285 BIG A ROAD CITY: TOCCOA STATE: GA ZIP: 30577 FORMER COMPANY: FORMER CONFORMED NAME: FULLCIRCLE REGISTRY INC DATE OF NAME CHANGE: 20020502 FORMER COMPANY: FORMER CONFORMED NAME: EXCEL PUBLISHING INC DATE OF NAME CHANGE: 20001108 CORRESP 1 filename1.htm

[gaxy07102020forms1001.jpg]

Galaxy Next Generation, Inc.

285 Big A Road

Toccoa, Georgia  30557

 

July 22, 2020

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, NE

Washington, D.C. 20549

Attention: Nicholas Lamparski

 

Re:  Galaxy Next Generation, Inc.

        Registrant Statement on Form S-1

        File No. 333-239827

 

Ladies and Gentlemen:

 

Galaxy Next Generation, Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1, as amended (File No. 333-239827), be accelerated by the U.S. Securities and Exchange Commission to Friday, July 24, 2020 at 5:00 pm, Eastern Time, or as soon as reasonably practicable thereafter.

 

The Company hereby authorizes its legal counsel, Leslie Marlow and Patrick Egan of Gracin & Marlow, LLP, to modify or withdraw (orally or in writing) this request for acceleration. Please contact Ms. Marlow at (516) 496-2223 or (212) 907-6457 or Mr. Egan at (914) 557-5574 with any questions you may have concerning this request, and please notify either of them when this request for acceleration has been granted.

   

 

Very truly yours,

 

 

 

 

Galaxy Next Generation, Inc.

 

 

 

 

By:

/s/ Magen McGahee

 

 

Name:  Magen McGahee

 

 

Title:  Chief Financial Officer

cc: Leslie Marlow, Gracin & Marlow, LLP

     Patrick Egan, Gracin & Marlow, LLP

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