-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 NaP5HPffC/efWXNHFvmrLBAI7NGIaXTpTe+YZ4zYU1hd7zRnYYx/AA7OY1K9egKt
 1ENS+2KOXq5rdnTaRQzxwQ==

<SEC-DOCUMENT>0001471689-09-000002.txt : 20090917
<SEC-HEADER>0001471689-09-000002.hdr.sgml : 20090917
<ACCEPTANCE-DATETIME>20090916173945
ACCESSION NUMBER:		0001471689-09-000002
CONFORMED SUBMISSION TYPE:	D/A
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20090917
DATE AS OF CHANGE:		20090916
EFFECTIVENESS DATE:		20090917

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GENTRY MILLS FINANCE (ES14), LLC
		CENTRAL INDEX KEY:			0001471689
		IRS NUMBER:				270297657
		STATE OF INCORPORATION:			TX
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-134205
		FILM NUMBER:		091073100

	BUSINESS ADDRESS:	
		STREET 1:		404 BOSQUE CIR
		CITY:			SOUTHLAKE
		STATE:			TX
		ZIP:			76092-6043
		BUSINESS PHONE:		972-759-8725

	MAIL ADDRESS:	
		STREET 1:		404 BOSQUE CIR
		CITY:			SOUTHLAKE
		STATE:			TX
		ZIP:			76092-6043
</SEC-HEADER>
<DOCUMENT>
<TYPE>D/A
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0502</schemaVersion>

    <submissionType>D/A</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001471689</cik>
        <entityName>GENTRY MILLS FINANCE (ES14), LLC</entityName>
        <issuerAddress>
            <street1>404 BOSQUE CIR</street1>
            <street2></street2>
            <city>SOUTHLAKE</city>
            <stateOrCountry>TX</stateOrCountry>
            <zipCode>76092-6043</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>972-759-8725</issuerPhoneNumber>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <jurisdictionOfInc>TEXAS</jurisdictionOfInc>
        <entityType>Limited Liability Company</entityType>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2008</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>WILLIAM</firstName>
                <middleName>P</middleName>
                <lastName>GLASS</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>14785 Preston Road</street1>
                <street2>Suite 850</street2>
                <city>Dallas</city>
                <stateOrCountry>TX</stateOrCountry>
                <zipCode>75254</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Promoter</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification></relationshipClarification>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Lodging and Conventions</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>true</isAmendment>
                <previousAccessionNumber>0001471689-09-000001</previousAccessionNumber>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2009-08-21</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isDebtType>true</isDebtType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>Nicolini, Paul</recipientName>
                <recipientCRDNumber>1849073</recipientCRDNumber>
                <associatedBDName>Jesup Lamont</associatedBDName>
                <associatedBDCRDNumber>39056</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>325 5th Ave</street1>
                    <street2></street2>
                    <city>Indiatlantic</city>
                    <stateOrCountry>FL</stateOrCountry>
                    <zipCode>32903</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>FL</state>
                </statesOfSolicitationList>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>13063584</totalOfferingAmount>
            <totalAmountSold>119290</totalAmountSold>
            <totalRemaining>12944294</totalRemaining>
            <clarificationOfResponse></clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>true</hasNonAccreditedInvestors>
            <numberNonAccreditedInvestors>0</numberNonAccreditedInvestors>
            <totalNumberAlreadyInvested>2</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>849133</dollarAmount>
                <isEstimate>true</isEstimate>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>1114451</dollarAmount>
                <isEstimate>true</isEstimate>
            </grossProceedsUsed>
            <clarificationOfResponse></clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>GENTRY MILLS FINANCE (ES14), LLC</issuerName>
                <signatureName>BECKY WELCH</signatureName>
                <nameOfSigner>BECKY WELCH</nameOfSigner>
                <signatureTitle>SECRETARY</signatureTitle>
                <signatureDate>2009-09-16</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----