UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date:	January 31, 2012 10:00 A.M.

Form:	S-1
CIK: 0001522690 Company Name: GWG Holdings, Inc. File Number: 333-174887
CIK: 0001456381 Company Name: GWG Life Settlements, LLC File Number: 333-174887-01