-----BEGIN PRIVACY-ENHANCED MESSAGE-----
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,
 Bsj6II3IdpK63n6E4wNx2m27EmXw6ito72kuMao4WNHgZXIt7k775I5r9sFbjpCJ
 STH2is/BB+GfvFOGeGdgyQ==

<SEC-DOCUMENT>0001434064-10-000003.txt : 20100420
<SEC-HEADER>0001434064-10-000003.hdr.sgml : 20100420
<ACCEPTANCE-DATETIME>20100420144823
ACCESSION NUMBER:		0001434064-10-000003
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20100420
DATE AS OF CHANGE:		20100420
EFFECTIVENESS DATE:		20100420

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			3GS LLC
		CENTRAL INDEX KEY:			0001434064
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-140873
		FILM NUMBER:		10759233

	BUSINESS ADDRESS:	
		STREET 1:		9202 SOUTH NORTHSHORE DRIVE
		STREET 2:		SUITE 200
		CITY:			KNOXVILLE
		STATE:			TN
		ZIP:			37922
		BUSINESS PHONE:		865-862-9242

	MAIL ADDRESS:	
		STREET 1:		9202 SOUTH NORTHSHORE DRIVE
		STREET 2:		SUITE 200
		CITY:			KNOXVILLE
		STATE:			TN
		ZIP:			37922
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0704</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001434064</cik>
        <entityName>3GS LLC</entityName>
        <issuerAddress>
            <street1>9202 SOUTH NORTHSHORE DRIVE</street1>
            <street2>SUITE 201</street2>
            <city>KNOXVILLE</city>
            <stateOrCountry>TN</stateOrCountry>
            <stateOrCountryDescription>TENNESSEE</stateOrCountryDescription>
            <zipCode>37922</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>865-862-9242</issuerPhoneNumber>
        <jurisdictionOfInc>DELAWARE</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Limited Liability Company</entityType>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2008</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Company</firstName>
                <lastName>Northshore Management</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>9202 South Northshore Drive, Suite 200</street1>
                <city>Knoxville</city>
                <stateOrCountry>TN</stateOrCountry>
                <stateOrCountryDescription>TENNESSEE</stateOrCountryDescription>
                <zipCode>37922</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Manager</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Michael</firstName>
                <lastName>West</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>9202 South Northshore Drive, Suite 200</street1>
                <city>Knoxvillee</city>
                <stateOrCountry>TN</stateOrCountry>
                <stateOrCountryDescription>TENNESSEE</stateOrCountryDescription>
                <zipCode>37922</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Manager of Manager</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Michael</firstName>
                <middleName>R.</middleName>
                <lastName>Boehringer</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>1707 Royal Oaks Circle</street1>
                <city>Hudson</city>
                <stateOrCountry>OH</stateOrCountry>
                <stateOrCountryDescription>OHIO</stateOrCountryDescription>
                <zipCode>44236</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>$1,000,001 - $5,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <yetToOccur>true</yetToOccur>
            </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>10000000</totalOfferingAmount>
            <totalAmountSold>0</totalAmountSold>
            <totalRemaining>10000000</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>0</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>3GS LLC</issuerName>
                <signatureName>Michael R. West</signatureName>
                <nameOfSigner>Michael R. West</nameOfSigner>
                <signatureTitle>Manager of Manager</signatureTitle>
                <signatureDate>2010-04-20</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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