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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 NmK+jn+Ur2joccQ41DVIuDjEkj4dKePBLcGjUZ0HCLhn3XOReLL8prkNkLA1CZNj
 UT6UPAD8uU3ZbiPsKqJWZw==

<SEC-DOCUMENT>0001281880-09-000004.txt : 20091116
<SEC-HEADER>0001281880-09-000004.hdr.sgml : 20091116
<ACCEPTANCE-DATETIME>20091116145723
ACCESSION NUMBER:		0001281880-09-000004
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20091116
DATE AS OF CHANGE:		20091116
EFFECTIVENESS DATE:		20091116

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GSH HOLDINGS INC
		CENTRAL INDEX KEY:			0001281880
		IRS NUMBER:				861088588
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-63254
		FILM NUMBER:		091186072

	BUSINESS ADDRESS:	
		STREET 1:		2220 DELAWARE AVENUE
		CITY:			SANTA CRUZ
		STATE:			CA
		ZIP:			95060
		BUSINESS PHONE:		831-457-3200

	MAIL ADDRESS:	
		STREET 1:		2220 DELAWARE AVENUE
		CITY:			SANTA CRUZ
		STATE:			CA
		ZIP:			95060
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001281880</cik>
        <entityName>GSH HOLDINGS INC</entityName>
        <issuerAddress>
            <street1>2220 DELAWARE AVENUE</street1>
            <city>SANTA CRUZ</city>
            <stateOrCountry>CA</stateOrCountry>
            <zipCode>95060</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>831-457-3200</issuerPhoneNumber>
        <jurisdictionOfInc>DELAWARE</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>MICHAEL</firstName>
                <lastName>WESTHUSING</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>2200 DELAWARE AVENUE</street1>
                <city>SANTA CRUZ</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>95060</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>SHAWN</firstName>
                <lastName>HECHT</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>345 CALIFORNIA STREET, SUITE 2550</street1>
                <city>SAN FRANCISCO</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>94104</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>DANIEL</firstName>
                <middleName>C.</middleName>
                <lastName>REESE</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>345 CALIFORNIA STREET, SUITE 2550</street1>
                <city>SAN FRANCISCO</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>94104</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>C.</firstName>
                <middleName>MORRIS</middleName>
                <lastName>STOUT</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>345 CALIFORNIA STREET, SUITE 2550</street1>
                <city>SAN FRANCISCO</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>94104</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>JAMES</firstName>
                <middleName>A.</middleName>
                <lastName>HANLON</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>403 ESTANCIA COURT</street1>
                <city>MONTEREY</city>
                <stateOrCountry>CA</stateOrCountry>
                <zipCode>93940</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>SCOT</firstName>
                <lastName>SWENBERG</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>201 W. 103RD STREET, SUITE 200</street1>
                <city>INDIANAPOLIS</city>
                <stateOrCountry>IN</stateOrCountry>
                <zipCode>46290</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2009-10-23</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>10000</totalOfferingAmount>
            <totalAmountSold>10000</totalAmountSold>
            <totalRemaining>0</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>1</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>GSH HOLDINGS INC</issuerName>
                <signatureName>MICHAEL WESTHUSING</signatureName>
                <nameOfSigner>MICHAEL WESTHUSING</nameOfSigner>
                <signatureTitle>CHIEF EXECUTIVE OFFICER</signatureTitle>
                <signatureDate>2009-11-12</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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