-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 KgblCk7G8enGnif1eRNTFHNbktJVLHwPHRB2RRMXQno5vgyvb0VEq8+OVLttTLzE
 fsJRGBuXKBT8oTgeCwkhdg==

<SEC-DOCUMENT>0001279373-04-000001.txt : 20040211
<SEC-HEADER>0001279373-04-000001.hdr.sgml : 20040211
<ACCEPTANCE-DATETIME>20040211124451
ACCESSION NUMBER:		0001279373-04-000001
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20031231
FILED AS OF DATE:		20040211

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GSL HOLDINGS INC
		CENTRAL INDEX KEY:			0001075082
		STANDARD INDUSTRIAL CLASSIFICATION:	SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211]
		IRS NUMBER:				760050046
		STATE OF INCORPORATION:			D8
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		123 SOUTH LOS ROBLES AVENUE
		CITY:			PASADENA
		STATE:			CA
		ZIP:			92708
		BUSINESS PHONE:		6263563888

	MAIL ADDRESS:	
		STREET 1:		123 SOUTH LOS ROBLES AVENUE
		CITY:			PASADENA
		STATE:			CA
		ZIP:			92708

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BETHURUM LABORATORIES LTD
		DATE OF NAME CHANGE:	20011206

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BETHURUM LABORATORIES INC
		DATE OF NAME CHANGE:	19981210

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			FINDLEY MURRAY
		CENTRAL INDEX KEY:			0001279373

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-25167
		FILM NUMBER:		04584993

	BUSINESS ADDRESS:	
		STREET 1:		123 S LOS ROBLES AVE
		CITY:			PASADENA
		STATE:			CA
		ZIP:			92708
		BUSINESS PHONE:		6263863888
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>primary_doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0201</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2003-12-31</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001075082</issuerCik>
        <issuerName>GSL HOLDINGS INC</issuerName>
        <issuerTradingSymbol>GSLH</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001279373</rptOwnerCik>
            <rptOwnerName>FINDLEY MURRAY</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1></rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity></rptOwnerCity>
            <rptOwnerState></rptOwnerState>
            <rptOwnerZipCode></rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <ownerSignature>
        <signatureName>Murray Findley</signatureName>
        <signatureDate>2004-02-11</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----