UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Notice of Effectiveness
Effectiveness Date: May 15, 2012
Accession Number: 0001213900-12-002441
Submission Type: POS AM
CIK: 0001522690
Company Name: GWG Holdings, Inc.
File Number: 333-174887
CIK: 0001456381
Company Name: GWG Life Settlements, LLC
File Number: 333-174887-01