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

    <schemaVersion>X0704</schemaVersion>

    <submissionType>D/A</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001471689</cik>
        <entityName>GENTRY MILLS FINANCE (ES14), LLC</entityName>
        <issuerAddress>
            <street1>17330 Preston Road, Suite 210B</street1>
            <city>Dallas</city>
            <stateOrCountry>TX</stateOrCountry>
            <stateOrCountryDescription>TEXAS</stateOrCountryDescription>
            <zipCode>75252</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>972-759-7705</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>17330 Preston Road, Suite 210B</street1>
                <city>Dallas</city>
                <stateOrCountry>TX</stateOrCountry>
                <stateOrCountryDescription>TEXAS</stateOrCountryDescription>
                <zipCode>75252</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Promoter</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other Real Estate</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>0001471689-10-000011</previousAccessionNumber>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2009-08-21</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>true</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isDebtType>true</isDebtType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>Jesup &amp; Lamont</recipientName>
                <recipientCRDNumber>39056</recipientCRDNumber>
                <associatedBDName>Jesup &amp; Lamont</associatedBDName>
                <associatedBDCRDNumber>39056</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>415 MADISON AVENUE, SUITE 1436</street1>
                    <city>New York</city>
                    <stateOrCountry>NY</stateOrCountry>
                    <stateOrCountryDescription>NEW YORK</stateOrCountryDescription>
                    <zipCode>10017</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>FL</state>
                    <description>FLORIDA</description>
                    <state>TX</state>
                    <description>TEXAS</description>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
            </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>
                    <stateOrCountryDescription>CALIFORNIA</stateOrCountryDescription>
                    <zipCode>92501</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>CA</state>
                    <description>CALIFORNIA</description>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
            </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>
                    <stateOrCountryDescription>COLORADO</stateOrCountryDescription>
                    <zipCode>81003</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>CO</state>
                    <description>COLORADO</description>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
            </recipient>
            <recipient>
                <recipientName>Riverstone Wealth Management</recipientName>
                <recipientCRDNumber>40418</recipientCRDNumber>
                <associatedBDName>Riverstone Wealth Management</associatedBDName>
                <associatedBDCRDNumber>40418</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>7801 CAPITAL OF TEXAS HWY., SUITE 310</street1>
                    <city>Austin</city>
                    <stateOrCountry>TX</stateOrCountry>
                    <stateOrCountryDescription>TEXAS</stateOrCountryDescription>
                    <zipCode>78731</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>TX</state>
                    <description>TEXAS</description>
                    <state>WA</state>
                    <description>WASHINGTON</description>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
            </recipient>
            <recipient>
                <recipientName>Calton &amp; Associates, Inc.</recipientName>
                <recipientCRDNumber>20999</recipientCRDNumber>
                <associatedBDName>Calton &amp; Associates, Inc.</associatedBDName>
                <associatedBDCRDNumber>20999</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>14497 N. DALE MABRY HWY STE. 215</street1>
                    <city>Tampa</city>
                    <stateOrCountry>FL</stateOrCountry>
                    <stateOrCountryDescription>FLORIDA</stateOrCountryDescription>
                    <zipCode>33618</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>AL</state>
                    <description>ALABAMA</description>
                    <state>CT</state>
                    <description>CONNECTICUT</description>
                    <state>IL</state>
                    <description>ILLINOIS</description>
                    <state>LA</state>
                    <description>LOUISIANA</description>
                    <state>MS</state>
                    <description>MISSISSIPPI</description>
                    <state>PA</state>
                    <description>PENNSYLVANIA</description>
                    <state>TN</state>
                    <description>TENNESSEE</description>
                    <state>TX</state>
                    <description>TEXAS</description>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
            </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>
                    <stateOrCountryDescription>GEORGIA</stateOrCountryDescription>
                    <zipCode>30503</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>NM</state>
                    <description>NEW MEXICO</description>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
            </recipient>
            <recipient>
                <recipientName>VSR Financial Services, Inc.</recipientName>
                <recipientCRDNumber>14503</recipientCRDNumber>
                <associatedBDName>VSR Financial Services, Inc.</associatedBDName>
                <associatedBDCRDNumber>14503</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>8620 W 110TH STREET, 200</street1>
                    <city>Overland Park</city>
                    <stateOrCountry>KS</stateOrCountry>
                    <stateOrCountryDescription>KANSAS</stateOrCountryDescription>
                    <zipCode>66210-9651</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>AR</state>
                    <description>ARKANSAS</description>
                    <state>CA</state>
                    <description>CALIFORNIA</description>
                    <state>CO</state>
                    <description>COLORADO</description>
                    <state>FL</state>
                    <description>FLORIDA</description>
                    <state>LA</state>
                    <description>LOUISIANA</description>
                    <state>MD</state>
                    <description>MARYLAND</description>
                    <state>MA</state>
                    <description>MASSACHUSETTS</description>
                    <state>MN</state>
                    <description>MINNESOTA</description>
                    <state>MS</state>
                    <description>MISSISSIPPI</description>
                    <state>OK</state>
                    <description>OKLAHOMA</description>
                    <state>TX</state>
                    <description>TEXAS</description>
                    <state>VA</state>
                    <description>VIRGINIA</description>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
            </recipient>
            <recipient>
                <recipientName>Gilani, Taher</recipientName>
                <recipientCRDNumber>2381502</recipientCRDNumber>
                <associatedBDName>Choice Investments, Inc.</associatedBDName>
                <associatedBDCRDNumber>17665</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>4800 Bee Cave Rd.</street1>
                    <city>Austin</city>
                    <stateOrCountry>TX</stateOrCountry>
                    <stateOrCountryDescription>TEXAS</stateOrCountryDescription>
                    <zipCode>78746</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>TX</state>
                    <description>TEXAS</description>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
            </recipient>
            <recipient>
                <recipientName>George Hjorth</recipientName>
                <recipientCRDNumber>2209607</recipientCRDNumber>
                <associatedBDName>Newport Coast Securities</associatedBDName>
                <associatedBDCRDNumber>16944</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>17853 Laurel Grove Rd</street1>
                    <city>Riverside</city>
                    <stateOrCountry>CA</stateOrCountry>
                    <stateOrCountryDescription>CALIFORNIA</stateOrCountryDescription>
                    <zipCode>92594</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>IL</state>
                    <description>ILLINOIS</description>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
            </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>
                    <stateOrCountryDescription>FLORIDA</stateOrCountryDescription>
                    <zipCode>32609</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>FL</state>
                    <description>FLORIDA</description>
                </statesOfSolicitationList>
                <foreignSolicitation>false</foreignSolicitation>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>13063584</totalOfferingAmount>
            <totalAmountSold>10115665</totalAmountSold>
            <totalRemaining>2947919</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>true</hasNonAccreditedInvestors>
            <numberNonAccreditedInvestors>28</numberNonAccreditedInvestors>
            <totalNumberAlreadyInvested>201</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>2010-10-15</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
