<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</schemaVersion>

    <submissionType>D/A</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001471689</cik>
        <entityName>GENTRY MILLS FINANCE (ES14), LLC</entityName>
        <issuerAddress>
            <street1>404 BOSQUE CIR</street1>
            <city>SOUTHLAKE</city>
            <stateOrCountry>TX</stateOrCountry>
            <zipCode>76092-6043</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>972-759-8725</issuerPhoneNumber>
        <jurisdictionOfInc>TEXAS</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Limited Liability Company</entityType>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2008</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>WILLIAM</firstName>
                <middleName>P</middleName>
                <lastName>GLASS</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>14785 Preston Road</street1>
                <street2>Suite 850</street2>
                <city>Dallas</city>
                <stateOrCountry>TX</stateOrCountry>
                <zipCode>75254</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Promoter</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Lodging and Conventions</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>0001471689-10-000005</previousAccessionNumber>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2009-08-21</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isDebtType>true</isDebtType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>Nicolini, Paul</recipientName>
                <recipientCRDNumber>1849073</recipientCRDNumber>
                <associatedBDName>Jesup Lamont</associatedBDName>
                <associatedBDCRDNumber>39056</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>325 5th Ave</street1>
                    <city>Indiatlantic</city>
                    <stateOrCountry>FL</stateOrCountry>
                    <zipCode>32903</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>FL</state>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>Hjorth, George</recipientName>
                <recipientCRDNumber>2209607</recipientCRDNumber>
                <associatedBDName>Brookstone Securtities, Inc.</associatedBDName>
                <associatedBDCRDNumber>13366</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>17853 Laurel Grove Rd</street1>
                    <city>Riverside</city>
                    <stateOrCountry>CA</stateOrCountry>
                    <zipCode>92501</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>CA</state>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>Stone, Linda A.</recipientName>
                <recipientCRDNumber>3153820</recipientCRDNumber>
                <associatedBDName>Harrison Douglas</associatedBDName>
                <associatedBDCRDNumber>16515</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>220 West 15th St</street1>
                    <street2>Apt 1101</street2>
                    <city>Pueblo</city>
                    <stateOrCountry>CO</stateOrCountry>
                    <zipCode>81003</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>CO</state>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>Connors III, William J</recipientName>
                <recipientCRDNumber>1209833</recipientCRDNumber>
                <associatedBDName>Riverstone Wealth Management</associatedBDName>
                <associatedBDCRDNumber>40418</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>7801 Capitol of Texas Highway</street1>
                    <street2>Suite 310</street2>
                    <city>Austin</city>
                    <stateOrCountry>TX</stateOrCountry>
                    <zipCode>78731</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>TX</state>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>Escobar, Maria</recipientName>
                <recipientCRDNumber>5564544</recipientCRDNumber>
                <associatedBDName>Riverstone Wealth Management</associatedBDName>
                <associatedBDCRDNumber>40418</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>7801 Capitol of Texas Highway</street1>
                    <street2>Suite 310</street2>
                    <city>Austin</city>
                    <stateOrCountry>TX</stateOrCountry>
                    <zipCode>78731</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>TX</state>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>Valle, Eduardo</recipientName>
                <recipientCRDNumber>4312228</recipientCRDNumber>
                <associatedBDName>Riverstone Wealth Management</associatedBDName>
                <associatedBDCRDNumber>40418</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>7801 Capitol of Texas Highway</street1>
                    <street2>Suite 310</street2>
                    <city>Austin</city>
                    <stateOrCountry>TX</stateOrCountry>
                    <zipCode>78731</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>TX</state>
                    <state>WA</state>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>Resendez, Carlos</recipientName>
                <recipientCRDNumber>4363178</recipientCRDNumber>
                <associatedBDName>Riverstone Wealth Management</associatedBDName>
                <associatedBDCRDNumber>40418</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>3522 Paesanos Parkway</street1>
                    <street2>Suite 101</street2>
                    <city>San Antonio</city>
                    <stateOrCountry>TX</stateOrCountry>
                    <zipCode>78231</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>TX</state>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>Jones, Curtis J.</recipientName>
                <recipientCRDNumber>2405170</recipientCRDNumber>
                <associatedBDName>Calton &amp; Associates, Inc.</associatedBDName>
                <associatedBDCRDNumber>20999</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>P.O. Box 1577</street1>
                    <city>Oxford</city>
                    <stateOrCountry>MS</stateOrCountry>
                    <zipCode>38655</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>TN</state>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>Kendrick, Daniel E.</recipientName>
                <recipientCRDNumber>1832435</recipientCRDNumber>
                <associatedBDName>Brookstone Securities Inc.</associatedBDName>
                <associatedBDCRDNumber>13366</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>P.O. Box 715</street1>
                    <city>Gainesville</city>
                    <stateOrCountry>GA</stateOrCountry>
                    <zipCode>30503</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>NM</state>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>VSR Financial Services, Inc.</recipientName>
                <recipientCRDNumber>14503</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>8620 W. 10th St.</street1>
                    <street2>Suite 200</street2>
                    <city>Overland Park</city>
                    <stateOrCountry>KS</stateOrCountry>
                    <zipCode>66210-9651</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>AR</state>
                    <state>CA</state>
                    <state>CO</state>
                    <state>FL</state>
                    <state>LA</state>
                    <state>MN</state>
                    <state>TX</state>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>Tolbert, William Lance</recipientName>
                <recipientCRDNumber>4927030</recipientCRDNumber>
                <associatedBDName>Calton &amp; Associates, Inc.</associatedBDName>
                <associatedBDCRDNumber>20999</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>2716 W. Oxford Loop</street1>
                    <street2>Suite 179</street2>
                    <city>Oxford</city>
                    <stateOrCountry>MS</stateOrCountry>
                    <zipCode>38655</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>MS</state>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>Carey, Zach</recipientName>
                <recipientCRDNumber>3110546</recipientCRDNumber>
                <associatedBDName>Calton &amp; Associates, Inc.</associatedBDName>
                <associatedBDCRDNumber>20999</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>305 Rio Loop</street1>
                    <city>Oxford</city>
                    <stateOrCountry>MS</stateOrCountry>
                    <zipCode>78840</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>LA</state>
                    <state>TX</state>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>Bauer, Ty K.</recipientName>
                <recipientCRDNumber>2150885</recipientCRDNumber>
                <associatedBDName>Calton &amp; Associates, Inc.</associatedBDName>
                <associatedBDCRDNumber>20999</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>2716 W. Oxford Loop</street1>
                    <street2>Suite 179</street2>
                    <city>Oxford</city>
                    <stateOrCountry>MS</stateOrCountry>
                    <zipCode>38655</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>AL</state>
                    <state>MS</state>
                    <state>TX</state>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>Harter, Kenny</recipientName>
                <recipientCRDNumber>1448027</recipientCRDNumber>
                <associatedBDName>Calton Associates</associatedBDName>
                <associatedBDCRDNumber>20999</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>8604 Berry Patch Lane</street1>
                    <city>Roland</city>
                    <stateOrCountry>CA</stateOrCountry>
                    <zipCode>72135</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>CT</state>
                    <state>PA</state>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>Stone, David J.</recipientName>
                <recipientCRDNumber>1624699</recipientCRDNumber>
                <associatedBDName>Jesup &amp; Lamont</associatedBDName>
                <associatedBDCRDNumber>39056</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>888 E. Las Olas Blvd</street1>
                    <street2>Suite 600</street2>
                    <city>Ft. Lauderdale</city>
                    <stateOrCountry>FL</stateOrCountry>
                    <zipCode>33301</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>TX</state>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>Davies, George</recipientName>
                <recipientCRDNumber>1358577</recipientCRDNumber>
                <associatedBDName>Jesup &amp; Lamont</associatedBDName>
                <associatedBDCRDNumber>39056</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>888 E. Las Olas Blvd.</street1>
                    <street2>Suite 600</street2>
                    <city>Ft. Lauderdale</city>
                    <stateOrCountry>FL</stateOrCountry>
                    <zipCode>33301</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>FL</state>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>Silberman, Donald L</recipientName>
                <recipientCRDNumber>1879867</recipientCRDNumber>
                <associatedBDName>Capital Financial Services</associatedBDName>
                <associatedBDCRDNumber>8408</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>815 NW 23rd Ave</street1>
                    <city>Gainsville</city>
                    <stateOrCountry>FL</stateOrCountry>
                    <zipCode>32609</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>FL</state>
                </statesOfSolicitationList>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>13063584</totalOfferingAmount>
            <totalAmountSold>4412500</totalAmountSold>
            <totalRemaining>8651084</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>true</hasNonAccreditedInvestors>
            <numberNonAccreditedInvestors>16</numberNonAccreditedInvestors>
            <totalNumberAlreadyInvested>109</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>849133</dollarAmount>
                <isEstimate>true</isEstimate>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>1114451</dollarAmount>
                <isEstimate>true</isEstimate>
            </grossProceedsUsed>
            <clarificationOfResponse>Up to $1,114,451 is payable to Gentry Mills Capital, LLC, of which such person is the 100% owner.</clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>GENTRY MILLS FINANCE (ES14), LLC</issuerName>
                <signatureName>William P. Glass</signatureName>
                <nameOfSigner>WILLIAM P. GLASS</nameOfSigner>
                <signatureTitle>President</signatureTitle>
                <signatureDate>2010-03-18</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
