Daniel K. Donahue
Tel 949.732.6557
Fax 949.732.6501
donahued@gtlaw.com
October 24, 2014
Via Edgar
Pamela Long, Assistant Director
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| Re: | Entertainment Gaming Asia Inc. Registration Statement on Form S-1 Filed August 13, 2014 File No. 333-198099 |
Dear Ms. Long:
On behalf of our client, Entertainment Gaming Asia Inc., a Nevada corporation (the “Company”), we are responding to the telephonic comment delivered to the undersigned by Jessica Dickerson of the Commission staff on October 23, 2014. During that call, Ms. Dickerson requested that the Company submit as an exhibit to the above-referenced Registration Statement on Form S-1 (“Registration Statement”) the consent of Capstone Valuation Services, LLC to the summarization of its opinion in the prospectus made part of the Registration Statement. Concurrent with this letter, the Company is filing a pre-effective Amendment No. 2 to the Registration Statement for purposes of submitting the requested consent of Capstone.
Please contact the undersigned with any questions or comments at (949) 732-6557.
Very truly yours,
/s/Daniel K. Donahue
Daniel K. Donahue
Enclosure
| cc: | Entertainment Gaming Asia Inc. Ernst & Young Capstone Valuation Services, LLC |
Greenberg Traurig, LLPn Attorneys at Lawn WWW.GTLAW.COM
3161 Michelson Drive, Suite 1000n Irvine, California 92612n Tel 949.732.6500n Fax 949.732.6501