October 4, 2013
Mr. Jay Ingram
Legal Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549-0408
Re: Galenfeha, Inc.
Registration Statement on Form S-1
Amendment No. 6
File No. 333-188800
Dear Mr. Ingram,
We hereby request acceleration of the effectiveness of the above registration statement to Tuesday, October 8, 2013 at 4 p.m. or such later time or date as is practical.
We hereby acknowledge that:
Should the Commission of 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 company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
The company 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.
Thank you for your time and consideration.
Sincerely,
/s/ James Ketner
James Ketner
President/CEO
Galenfeha, Inc.
www.galenfeha.com
1-800-280-2404