ENTERTAINMENT GAMING ASIA INC.
Unit 3705, 37thFloor, The Centrium,
60 Wyndham Street, Central, Hong Kong
September 11, 2012
Via Edgar
Rufus Decker, Accounting Branch Chief
Securities and Exchange Commission
Division of Corporation Finance 100 F Street, N.E.
Washington, DC 20549
| Re: | Entertainment Gaming Asia Inc. Form 10-K for the Year Ended December 31, 2011 File No. 1-32161 |
Dear Mr. Decker:
On behalf of Entertainment Gaming Asia Inc., a Nevada corporation (the “Company”), and in response to the oral comment provided by Nudrat Salik of the Commission staff, we are providing you with this letter. The Company hereby confirms the representations made in the letter dated August 9, 2012 from our counsel, Daniel Donahue of Greenberg Traurig, LLP, to you in response to the staff’s comment letter to Andy Tsui, Chief Accounting Officer of the Company, dated August 2, 2012. The Company would also like to acknowledges that:
| • | The Company is responsible for the adequacy and accuracy of the disclosure in its filings; |
| • | Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| • | The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
Please contact Mr. Donahue at (949) 732-6557 with any questions concerning this letter.
Very truly yours,
/s/ Clarence Chung,
Chief Executive Officer
| cc: | Greenberg Traurig, LLP. |
| Ernst & Young (Hong Kong) |