EGT [Entertainment Gaming Asia] CORRESP: Daniel K. Donahue Tel 949.732.6557 Fax 949.732.6501 donahued@gtlaw.com
[Daniel K. Donahue Tel 949.732.6557 Fax 949.732.6501 donahued@gtlaw.com October 24, 2014 Via Edgar Pamela Long, Assistant Director Division of Corporation Finance 100 F Street, N.E. Re: Entertainment Gaming Asia Inc. Dear Ms. Long: Very truly yours, Daniel K. Donahue Daniel K. Donahue Enclosure cc: Entertainment Gaming Asia Inc. Greenberg Traurig, LLP n Attorneys at Law n WWW.GTLAW.COM 3161 Michelson Drive,]