<SEC-DOCUMENT>0001091818-23-000129.txt : 20230802
<SEC-HEADER>0001091818-23-000129.hdr.sgml : 20230802
<ACCEPTANCE-DATETIME>20230629170803
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ACCESSION NUMBER:		0001091818-23-000129
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230629

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GALAXY NEXT GENERATION, INC.
		CENTRAL INDEX KEY:			0001127993
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MOTION PICTURE THEATERS [7830]
		IRS NUMBER:				611363026
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		285 BIG A ROAD
		CITY:			TOCCOA
		STATE:			GA
		ZIP:			30577
		BUSINESS PHONE:		770-804-0500

	MAIL ADDRESS:	
		STREET 1:		285 BIG A ROAD
		CITY:			TOCCOA
		STATE:			GA
		ZIP:			30577

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FULLCIRCLE REGISTRY INC
		DATE OF NAME CHANGE:	20020502

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EXCEL PUBLISHING INC
		DATE OF NAME CHANGE:	20001108
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<P align="center" style="margin:0pt">June 29, 2023</P>
<P style="margin:0pt"><B><I><U>VIA EDGAR</U></I></B></P>
<P style="margin:0pt; text-indent:72pt">&nbsp;</P>
<P style="margin:0pt">United States Securities and Exchange Commission</P>
<P style="margin:0pt">Division of Corporation Finance</P>
<P style="margin:0pt">100 F Street, N.E.</P>
<P style="margin:0pt">Washington, D.C. 20549</P>
<P style="margin:0pt">Attention: Taylor Beech</P>
<P style="margin:0pt">&nbsp;</P>
<TABLE style="font-size:10pt" cellspacing=0><TR><TD width=25></TD><TD width=22></TD><TD width=328></TD></TR>
<TR><TD valign=top width=25><P style="margin:0pt">&nbsp;</P>
</TD><TD valign=top width=22><P style="margin:0pt"><B>Re: </B></P>
</TD><TD valign=top width=328><P style="margin:0pt"><B>Galaxy Next Generation, inc.</B></P>
</TD></TR>
<TR><TD valign=top width=25><P style="margin:0pt">&nbsp;</P>
</TD><TD valign=top width=22><P style="margin:0pt">&nbsp;</P>
</TD><TD valign=top width=328><P style="margin:0pt"><B>Registration Statement on Form S-1 (as amended)</B></P>
</TD></TR>
<TR><TD valign=top width=25><P style="margin:0pt">&nbsp;</P>
</TD><TD valign=top width=22><P style="margin:0pt">&nbsp;</P>
</TD><TD valign=top width=328><P style="margin:0pt"><B>Initially Filed June 26, 2023</B></P>
<P style="margin:0pt"><B>File No: 333-272937</B></P>
</TD></TR>
</TABLE>
<P style="margin:0pt; font-size:12pt">&nbsp;</P>
<P style="margin:0pt">Dear Ms. Beech:</P>
<P style="margin:0pt">&nbsp;</P>
<P style="margin:0pt; text-indent:36pt" align=justify>Galaxy Next Generation, Inc. (the &#147;<B>Registrant</B>&#148;) hereby requests that the United States Securities and Exchange Commission (the &#147;<B>Commission</B>&#148;) take appropriate action to cause the above-referenced Registration Statement on Form S-1, as amended (File No. 333-272937), to become effective on <B>Wednesday, July 5, 2023</B>, at <B>9:00 a.m</B>., Eastern Time, or as soon thereafter as is practicable.</P>
<P style="margin:0pt; text-indent:36pt" align=justify>&nbsp;</P>
<P style="margin:0pt; text-indent:36pt" align=justify>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.</P>
<P style="margin:0pt; text-indent:36pt">&nbsp;</P>
<TABLE width="604" cellspacing=0 style="font-size:10pt">
  <TR><TD width=357></TD><TD width=21></TD><TD width=34></TD><TD width=182></TD></TR>
<TR><TD valign=top width=357><P style="margin:0pt">&nbsp;</P>
</TD><TD valign=top colspan=3><P style="margin:0pt">Very truly yours,</P>
</TD></TR>
<TR><TD valign=top width=357><P style="margin:0pt">&nbsp;</P>
</TD><TD colspan=2><P style="margin:0pt">&nbsp;</P>
</TD><TD><P style="margin:0pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=357><P style="margin:0pt">&nbsp;</P>
</TD><TD valign=top colspan=3><P style="margin:0pt">GALAXY NEXT GENERATION, INC.</P>
</TD></TR>
<TR><TD valign=top width=357><P style="margin:0pt">&nbsp;</P>
</TD><TD width=21><P style="margin:0pt">&nbsp;</P>
</TD><TD colspan=2><P style="margin:0pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=357><P style="margin:0pt">&nbsp;</P>
</TD><TD valign=top width=21><P style="margin:0pt">By:</P>
</TD><TD style="border-bottom:1pt solid #000000" valign=top colspan=2><P style="margin:0pt">/s/ Gary LeCroy</P>
</TD></TR>
<TR><TD valign=top width=357><P style="margin:0pt">&nbsp;</P>
</TD><TD width=21><P style="margin:0pt">&nbsp;</P>
</TD><TD valign=top colspan=2><P style="margin:0pt">Name: Gary LeCroy</P>
</TD></TR>
<TR><TD valign=top width=357><P style="margin:0pt">&nbsp;</P>
</TD><TD width=21><P style="margin:0pt">&nbsp;</P>
</TD><TD valign=top colspan=2><P style="margin:0pt">Title: Chief Executive Officer</P>
</TD></TR>
</TABLE>
<P style="margin:0pt">&nbsp;</P>
<P style="margin:0pt">cc: &nbsp;&nbsp;Leslie Marlow, Blank Rome LLP&nbsp;</P>
<P style="margin:0pt; text-indent:18pt; margin-bottom: 7.35pt;">Hank Gracin, Blank Rome LLP</P>
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