In this paper, we propose a new approach to study the BPS dynamics in = 4 supersymmetric U(N) Yang-Mills theory on R × S³, in order to better understand the emergence of gravity in the gauge theory. Our approach is based on supersymmetric, space-filling Q-balls with R-charge, which we call R-balls. The usual collective coordinate method for non-topological scalar solitons is applied to quantize the half and quarter BPS R-balls. In each case, a different quantization method is also applied to confirm the results from the collective coordinate quantization. For finite N, the half BPS R-balls with a U(1) R-charge have a moduli space which, upon quantization, results in the states of a quantum Hall droplet with filling factor ν = 1. These states are known to correspond to the ``sources'' in the Lin-Lunin-Maldacena geometries in IIB supergravity. For large N, we find a new class of quarter BPS R-balls with a non-commutativity parameter. Quantization on the moduli space of such R-balls gives rise to a non-commutative Chern-Simons matrix mechanics, which is known to describe a fractional quantum Hall system. In view of AdS/CFT holography, this demonstrates a profound connection of emergent quantum gravity with non-commutative geometry, of which the quantum Hall effect is a special case.