0001062993-15-000487.txt : 20150427 0001062993-15-000487.hdr.sgml : 20150427 20150204153215 ACCESSION NUMBER: 0001062993-15-000487 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20150204 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Galenfeha, Inc. CENTRAL INDEX KEY: 0001574676 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-ENGINEERING SERVICES [8711] IRS NUMBER: 462283393 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 420 THROCKMORTON STREET STREET 2: SUITE 200 CITY: FT. WORTH STATE: TX ZIP: 76102 BUSINESS PHONE: 800-280-2404 MAIL ADDRESS: STREET 1: 420 THROCKMORTON STREET STREET 2: SUITE 200 CITY: FT. WORTH STATE: TX ZIP: 76102 CORRESP 1 filename1.htm Galenfeha, Inc.: Correspondence - Filed by newsfilecorp.com

GALENFEHA, INC.
420 Throckmorton Street, Suite 200
Ft. Worth, Texas 76102
February 4, 2015

U.S. Securities and Exchange Commission
Washington, D.C. 20549

Attn: Pamela Long
Assistant Director
Division of Corporation Finance

Re: Request for Acceleration
  Galenfeha, Inc.
  Amendment No. 4 to Registration Statement on Form S-1
  Filed January 27, 2015
  File No. 333-198573

Ladies and Gentlemen:

Pursuant to §230.461 of the General Rules and Regulations under the Securities Act of 1933 (“Act”), Galenfeha, Inc., by its undersigned officer, duly authorized hereunto, requests that the above referenced registration statement be declared effective, by the staff of the Commission, acting pursuant to delegated authority, on Friday, February 6, 2015 at 10:30 a.m., Eastern Standard Time, or as soon thereafter as practicable. Please be advised the registrant understands and acknowledges that:

• should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

• the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

• the registrant may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The offering to be made by the included prospectus does not have a managing, principal or other underwriter. And, accordingly, no review of compensation which may be paid to or any other arrangements which may be made with any broker dealer who may participate in the distribution, as described in the registration statement, is required or has been made by the [Financial Industry Regulatory Authority] National Association of Securities Dealers, Inc.

Thank you for your attention to this matter and your advice regarding the date and time the registration statement is declared effective.

Very truly yours,

/s/ James Ketner

James Ketner
Chief Executive Officer