June 29, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Taylor Beech
| Re: | Galaxy Next Generation, inc. |
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| Registration Statement on Form S-1 (as amended) |
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| Initially Filed June 26, 2023 File No: 333-272937 |
Dear Ms. Beech:
Galaxy Next Generation, Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-1, as amended (File No. 333-272937), to become effective on Wednesday, July 5, 2023, at 9:00 a.m., Eastern Time, or as soon thereafter as is practicable.
The Registrant hereby authorizes Leslie Marlow and/or Hank Gracin of Blank Rome LLP to orally modify or withdraw this request for acceleration. Please contact Ms. Marlow at (516) 457-4238, or Mr. Gracin at (561) 926-7995 with any questions you may have concerning this request, and please notify either of them when this request for acceleration has been granted.
| Very truly yours, | ||
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| GALAXY NEXT GENERATION, INC. | ||
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| By: | /s/ Gary LeCroy | |
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| Name: Gary LeCroy | |
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| Title: Chief Executive Officer | |
cc: Leslie Marlow, Blank Rome LLP
Hank Gracin, Blank Rome LLP
