EGT [Entertainment Gaming Asia] CORRESP: Daniel K. Donahue Tel 949.732.6500 Fax 949.732.6501 donahued@gtlaw.com
[Daniel K. Donahue Tel 949.732.6500 Fax 949.732.6501 donahued@gtlaw.com August 9, 2012 Via Edgar Rufus Decker, Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: Entertainment Gaming Asia Inc. Form 10-K for the Year Ended December 31, 2011 File No. 1-32161 Dear Mr. Decker: located in Hong Kong only to the extent of its audit work of a]