UNITED STATES

SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631
DIVISION OF CORPORATION FINANCE

April 8, 2013 Via E-mail Mr. James M. Cassidy President and Director Sandgate Acquisition Corporation 215 Apolena Avenue Newport Beach, CA 92662 Re: Sandgate Acquisition Corporation Amendments No.3 and No.4 to Registration Statement on Form 10 Filed March 21 and 25, 2013 File No. 0-54830

Dear Mr. Cassidy: We have reviewed your amendments and have the following comment. General 1. Please file on EDGAR as "Correspondence" a written statement from the company acknowledging that:    the company is responsible for the adequacy and accuracy of the disclosure in the filing; staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Mr. James M. Cassidy Sandgate Acquisition Corporation April 8, 2013 Page 2 You may contact Ernest M. Greene, Staff Accountant, at (202) 551-3733 or Rufus G. Decker, Accounting Branch Chief, at (202) 551-3769 if you have questions about comments on the financial statements and related matters. You may contact Edward M. Kelly, Senior Counsel, at (202) 551-3728 or Era Anagnosti, Staff Attorney, at (202) 551-3369 if you have any other questions. Very truly yours,

/s/ Era Anagnosti for Pamela A. Long Assistant Director