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

    <schemaVersion>X0708</schemaVersion>

    <submissionType>D/A</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0002076434</cik>
        <entityName>PG EB5 Gatlinburg Lender, LLC</entityName>
        <issuerAddress>
            <street1>3500 LENOX ROAD, SUITE 625</street1>
            <city>ATLANTA</city>
            <stateOrCountry>GA</stateOrCountry>
            <stateOrCountryDescription>GEORGIA</stateOrCountryDescription>
            <zipCode>30326</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>404-497-4111</issuerPhoneNumber>
        <jurisdictionOfInc>DELAWARE</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Limited Liability Company</entityType>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2025</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>--</firstName>
                <lastName>PG EB5 Sponsor, LLC</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3500 Lenox Road, Suite 625</street1>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <stateOrCountryDescription>GEORGIA</stateOrCountryDescription>
                <zipCode>30326</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Manager of Issuer</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>--</firstName>
                <lastName>Peachtree Hotel Group II, LLC</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3500 Lenox Road, Suite 625</street1>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <stateOrCountryDescription>GEORGIA</stateOrCountryDescription>
                <zipCode>30326</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Affiliate of Issuer (&quot;Peachtree&quot;)</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Gregory</firstName>
                <middleName>M.</middleName>
                <lastName>Friedman</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3500 Lenox Road, Suite 625</street1>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <stateOrCountryDescription>GEORGIA</stateOrCountryDescription>
                <zipCode>30326</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Chief Executive Officer of Peachtree</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Jatin</firstName>
                <lastName>Desai</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3500 Lenox Road, Suite 625</street1>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <stateOrCountryDescription>GEORGIA</stateOrCountryDescription>
                <zipCode>30326</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Chief Financial Officer of Peachtree</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Mitul</firstName>
                <middleName>K.</middleName>
                <lastName>Patel</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3500 Lenox Road, Suite 625</street1>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <stateOrCountryDescription>GEORGIA</stateOrCountryDescription>
                <zipCode>30326</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Chief Operating Officer of Peachtree</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Kevin</firstName>
                <middleName>M.</middleName>
                <lastName>Cadin</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3500 Lenox Road, Suite 625</street1>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <stateOrCountryDescription>GEORGIA</stateOrCountryDescription>
                <zipCode>30326</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>General Counsel of Peachtree</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Brian</firstName>
                <lastName>Waldman</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3500 Lenox Road, Suite 625</street1>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <stateOrCountryDescription>GEORGIA</stateOrCountryDescription>
                <zipCode>30326</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Chief Investment Officer of Peachtree</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Michael</firstName>
                <lastName>Harper</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3500 Lenox Road, Suite 625</street1>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <stateOrCountryDescription>GEORGIA</stateOrCountryDescription>
                <zipCode>30326</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>President, Hotel Lending of Peachtree</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Brian</firstName>
                <middleName>M.</middleName>
                <lastName>Cho</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3500 Lenox Road, Suite 625</street1>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <stateOrCountryDescription>GEORGIA</stateOrCountryDescription>
                <zipCode>30326</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>President of Peachtree PC Investors, LLC</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Adam</firstName>
                <lastName>Greene</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3500 Lenox Road, Suite 625</street1>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <stateOrCountryDescription>GEORGIA</stateOrCountryDescription>
                <zipCode>30326</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Executive Vice President of EB-5 Investments for Peachtree</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Daniel</firstName>
                <lastName>Siegel</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3500 Lenox Road, Suite 625</street1>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <stateOrCountryDescription>GEORGIA</stateOrCountryDescription>
                <zipCode>30326</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>President and Principal CRE, Credit</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Victor</firstName>
                <lastName>Espinosa</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3500 Lenox Road, Suite 625</street1>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <stateOrCountryDescription>GEORGIA</stateOrCountryDescription>
                <zipCode>30326</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Vice President, Global Business Development (EB5) for Peachtree</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Lance</firstName>
                <lastName>Lee</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3500 Lenox Road, Suite 625</street1>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <stateOrCountryDescription>GEORGIA</stateOrCountryDescription>
                <zipCode>30326</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of Asia Pacific (EB5) for Peachtree</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Ioana</firstName>
                <lastName>Preotiuc-Pietro</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>3500 Lenox Road, Suite 625</street1>
                <city>Atlanta</city>
                <stateOrCountry>GA</stateOrCountry>
                <stateOrCountryDescription>GEORGIA</stateOrCountryDescription>
                <zipCode>30326</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Director of EB-5 Operations for Peachtree</relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other Real Estate</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06c</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>0002076434-26-000006</previousAccessionNumber>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2025-08-26</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>800000</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>Peachtree PC Investors, LLC</recipientName>
                <recipientCRDNumber>301004</recipientCRDNumber>
                <associatedBDName>None</associatedBDName>
                <associatedBDCRDNumber>None</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>3500 Lenox Road, Suite 625</street1>
                    <city>Atlanta</city>
                    <stateOrCountry>GA</stateOrCountry>
                    <stateOrCountryDescription>GEORGIA</stateOrCountryDescription>
                    <zipCode>30326</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <value>All States</value>
                </statesOfSolicitationList>
                <foreignSolicitation>true</foreignSolicitation>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>40000000</totalOfferingAmount>
            <totalAmountSold>26400000</totalAmountSold>
            <totalRemaining>13600000</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>33</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse>1.75% placement agent fee from the sale of the Units sold to U.S. residents and a servicing fee in an amount up to 0.50% per annum of the gross proceeds from the sale of the Units to all investors (including investors who are and are not U.S. residents).</clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>PG EB5 Gatlinburg Lender, LLC</issuerName>
                <signatureName>/s/ Kevin M. Cadin</signatureName>
                <nameOfSigner>Kevin M. Cadin</nameOfSigner>
                <signatureTitle>General Counsel</signatureTitle>
                <signatureDate>2026-03-26</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
