SECURITIES AND EXCHANGE COMMISSION
                    Washington, D.C.  20549
                          FORM 10-Q

(Mark One)

[X]   QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES 
            EXCHANGE ACT OF 1934 

      For the quarterly period ended March 31, 2013

                OR

[  ]  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE 
            SECURITIES EXCHANGE ACT OF 1934

       For the transition period from        to

       Commission file number 		000-54830

                     SANDGATE ACQUISITION CORPORATION
           (Exact name of registrant as specified in its charter)

            Delaware                             46-1856372
    (State or other jurisdiction of           (I.R.S. Employer
     incorporation or organization)          Identification No.)


                          215 Apolena Avenue
                        Newport Beach, California 92662
          (Address of principal executive offices)  (zip code)

                              202/387-5400        
          (Registrant's telephone number, including area code)


Indicate by check mark whether the registrant (1) has filed all reports 
required to be filed by Section 13 or 15(d) of the Securities Exchange 
Act of 1934 during the preceding 12 months (or for such shorter period 
that the registrant was required to file such reports), and (2) has 
been subject to such filing requirements for the past 90 days.
                                                       Yes  X    No

Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, or a smaller
reporting company.  See the definitions of "large accelerated filer,"
"accelerated filer" and "smaller reporting company" in Rule 12b-2 of
the Exchange Act.

   Large accelerated filer         Accelerated Filer           
   Non-accelerated filer           Smaller reporting company  X
   (do not check if a smaller reporting company)


Indicate by check mark whether the registrant is a shell company 
(as defined in Rule 12b-2 of the Exchange Act).
                                               Yes  X     No

Indicate the number of shares outstanding of each of the issuer's 
classes of stock, as of the latest practicable date.


     Class                                 Outstanding at 
                                           March 31, 2013

Common Stock, par value $0.0001               20,000,000

Documents incorporated by reference:            None



<PAGE>


                      FINANCIAL STATEMENTS

       
Balance Sheets as of March 31, 2013 (unaudited) and 
December 31, 2012                                               1
       
Statements of Operations for the Three Months Ended 
March 31, 2013 and for the Period from July 23, 2012 
(Inception) to March 31, 2013 (unaudited)                       2

Statements of Cash Flows for the Three Months Ended 
March 31, 2013 and for the Period from July 23, 2012
(Inception) to March 31, 2013 (unaudited)                       3
       
Notes to Financial Statements (unaudited)                       4-7


<PAGE> 
______________________________________________________________________

                       SANDGATE ACQUISITION CORPORATION
                        (A DEVELOPMENT STAGE COMPANY)
                              BALANCE SHEETS


<TABLE>
<CAPTION>                         

  ASSETS                                         
                                                   March 31,        December 31,
						      2013             2012
                                                   ------------      ----------
                                                   (unaudited)
  <S>                                            <C>               <C>
  Current assets      
    Cash                                         $      2,000       $    2,000
                                                  ------------      -----------
            Total assets                         $      2,000       $    2,000
                                                  ============      ===========

 LIABILITIES AND SSTOCKHOLDERS' EQUITY

 Current liabilities                             $          -       $      350
                                                  ------------      -----------

            Total liabilities                               -              350
                                                  ------------      -----------
  Stockholders' equity
    Preferred stock, $0.0001 par value, 
    20,000,000 shares authorized; none
    issued and outstanding                                  -                -

  Common stock, $0.0001 par value, 100,000,000 
    shares authorized; 20,000,000 shares issued 
    and outstanding                                     2,000            2,000
    
  Additional paid-in capital                            2,157            1,007
   
  Accumulated deficit                                  (2,157)          (1,357)
                                                  ------------      -----------
         Total stockholders' equity                     2,000            1,650
                                                  ------------      -----------
        Total liabilities and stockholders'
        equity                                   $      2,000       $    2,000
                                                  ============      ===========

</TABLE>


   The accompanying notes are an integral part of these financial statements

                                   1

<PAGE>
______________________________________________________________________

                       SANDGATE ACQUISITION CORPORATION
                        (A DEVELOPMENT STAGE COMPANY)
                           STATEMENT OF OPERATIONS
                               (unaudited)

                                                  For the period from
                               For the three      July 23, 2012
                               months ended       (Inception) to
                               March 31, 2013     March 31, 2013
                               --------------     -----------------

Revenues                       $           -       $            -

Cost of revenue                                             
                                           -                    -
                               --------------     -----------------
Gross profit                               -                    -
                                                 
Operating expenses                       800                 2,157
                               --------------     -----------------
                                           0                     0
                               --------------     -----------------
Loss before income tax                  (800)               (2,157)

Income tax                                 -                     -
                               --------------     -----------------
Net loss                       $        (800)     $         (2,157)
                               ==============     =================

Loss per share - 
   basic and diluted           $       (0.00)     $          (0.00)
                               ==============     =================

Weighted average shares-
   basic and diluted               20,000,000            20,000,000
                               ==============     =================


The accompanying notes are an integral part of these financial statements

                                   2

<PAGE>

______________________________________________________________________
                     SANDGATE ACQUISITION CORPORATION
                       (A DEVELOPMENT STAGE COMPANY)
                         STATEMENT OF CASH FLOWS
                                (unaudited)

<TABLE>
<CAPTION>                                                    For the 
                                                             period from
                                            For three       July 23, 2012
                                          months ended      (Inception) to
                                          March 31, 2013    March 31, 2013
                                          -------------     --------------
<S>                                       <C>                <C>
OPERATING ACTIVITIES

 Net loss                                  $      (800)      $    (2,157)
 Changes in Operating Assets and 
         Liabilities      

   Accrued liablities                             (350)                -
                                          -------------     --------------             

   Net cash used in operating activities        (1,150)           (2,157)
                                          -------------     --------------

FINANCING ACTIVITIES

 Proceeds from issuance of common stock              -             2,000

 Proceeds from stockholders' additional 
       paid-in capital                           1,150             2,157
                                          -------------     --------------
   Net cash provided by financing 
       activities                                1,150             4,157
                                          -------------     --------------
 Net increase in cash                                -             2,000

 Cash, beginning of period                       2,000                 -
                                          =============     ==============
 Cash, end of period                      $      2,000       $     2,000
                                          =============     ==============

</TABLE>


The accompanying notes are an integral part of these financial statements

                                   3

<PAGE>
______________________________________________________________________
                     SANDGATE ACQUISITION CORPORATION
                       (A DEVELOPMENT STAGE COMPANY)
                         STATEMENT OF CASH FLOWS
                                (unaudited)

NOTE 1   NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NATURE OF OPERATIONS

Sandgate Acquisition Corporation ("Sandgate" or "the Company") was
incorporated on July 23, 2012 under the laws of the State of Delaware to 
engage in any lawful corporate undertaking, including, but not limited to, 
selected mergers and acquisitions. Sandgate has been in the developmental 
stage since inception and its operations to date have been limited to 
issuing shares to its original shareholders. Sandgate will attempt to 
locate and negotiate with a business entity for the combination of that 
target company with Sandgate. The combination will normally take the form 
of a merger, stock-for-stock exchange or stock-for-assets exchange. In 
most instances the target company will wish to structure the business 
combination to be within the definition of a tax-free reorganization 
under Section 351 or Section 368 of the Internal Revenue Code of 1986, 
as amended. No assurances can be given that Sandgate will be successful 
in locating or negotiating with any target company. Sandgate has been 
formed to provide a method for a foreign or domestic private company 
to become a reporting company with a class of securities registered 
under the Securities Exchange Act of 1934. 

BASIS OF PRESENTATION 

The accompanying unaudited financial statements have been prepared
pursuant to the rules and regulations of the Securities and Exchange
Commission ("SEC") for interim financial information. Accordingly, they
do not include all of the information and notes required by U.S. GAAP
for complete financial statements. The accompanying unaudited financial
statements include all adjustments, composed of normal recurring
adjustments, considered necessary by management to fairly state our
results of operations, financial position and cash flows. The operating
results for interim periods are not necessarily indicative of results 
that may be expected for any other interim period or for the full year. 

USE OF ESTIMATES

The preparation of financial statements in conformity with GAAP requires 
management to make estimates and assumptions that affect the reported 
amounts of assets and liabilities and disclosure of contingent assets 
and liabilities at the date of the financial statements, and the reported 
amounts of revenues and expenses during the reporting periods. Actual 
results could differ from those estimates.  

CONCENTRATION OF RISK 

Financial instruments that potentially subject the Company to 
concentrations of credit risk consist principally of cash. The Company
places its cash with high quality banking institutions. The Company did
not have cash balances in excess of the Federal Deposit Insurance
Corporation limit as of March 31, 2013 and December 31, 2012.

INCOME TAXES

Under ASC 740, "Income Taxes", deferred tax assets and liabilities are
recognized for the future tax consequences attributable to temporary
differences between the financial statement carrying amounts of existing
assets and liabilities and their respective tax bases. Deferred tax assets
and liabilities are measured using enacted tax rates expected to apply to
taxable income in the years in which those temporary differences are
expected to be recovered or settled. Valuation allowances are established
when it is more likely than not that some or all of the deferred tax 
assets will not be realized.

                                   4

<PAGE>
______________________________________________________________________
                     SANDGATE ACQUISITION CORPORATION
                       (A DEVELOPMENT STAGE COMPANY)
                         STATEMENT OF CASH FLOWS
                                (unaudited)

LOSS PER COMMON SHARE

Basic loss per common share excludes dilution and is computed by dividing 
net loss by the weighted average number of common shares outstanding during 
the period. Diluted loss per common share reflects the potential dilution 
that could occur if securities or other contracts to issue common stock 
were exercised or converted into common stock or resulted in the issuance 
of common stock that then shared in the loss of the entity. As of March 31, 
2013 and December 31, 2012, there are no outstanding dilutive securities.

FAIR VALUE OF FINANCIAL INSTRUMENTS

The Company follows guidance for accounting for fair value measurements of 
financial assets and financial liabilities and for fair value measurements 
of nonfinancial items that are recognized or disclosed at fair value in the 
financial statements on a recurring basis. The guidance establishes a fair 
value hierarchy that prioritizes the inputs to valuation techniques used 
to measure fair value. The hierarchy gives the highest priority to 
unadjusted quoted prices in active markets for identical assets or 
liabilities (Level 1 measurements) and the lowest priority to measurements 
involving significant unobservable inputs (Level 3 measurements). The three 
levels of the fair value hierarchy are as follows: 

   Level 1 inputs are quoted prices (unadjusted) in active markets for
identical assets or liabilities that the Company has the ability to access 
at the measurement date.

   Level 2 inputs are inputs other than quoted prices included within 
Level 1 that are observable for the asset or liability, either directly 
or  indirectly. 

   Level 3 inputs are unobservable inputs for the asset or liability.

NOTE 2 - GOING CONCERN

The Company has sustained operating losses since inception. It has an
accumulated deficit of $2,157 as of March 31, 2013.  The Company's 
continuation as a going concern is dependent on its ability to generate
sufficient cash flows from operations to meet its obligations, which it 
has not been able to accomplish to date, and /or obtain additional 
financing from its stockholders and/or other third parties.

These financial statements have been prepared on a going concern basis,
which implies the Company will continue to meet its obligations and
continue its operations for the next fiscal year. The continuation of the
Company as a going concern is dependent upon financial support from its
stockholders, the ability of the Company to obtain necessary equity
financing to continue operations, successfully locating and negotiate 
with a business entity for the combination of that target company with 
the Company.  

Tiber Creek Corporation, a company affiliated with management, will
pay all expenses incurred by the Company until a business combination is
effected, without repayment. There is no assurance that the Company will
ever be profitable. The financial statements do not include any adjustments 
to reflect the possible future effects on the recoverability and 
classification of assets or the amounts and classifications of liabilities 
that may result should the Company be unable to continue as a going 
concern.

                                   5

<PAGE>
______________________________________________________________________
                     SANDGATE ACQUISITION CORPORATION
                       (A DEVELOPMENT STAGE COMPANY)
                         STATEMENT OF CASH FLOWS
                                (unaudited)

NOTE 3 - RECENT ACCOUNTING PRONOUNCEMENTS

Adopted

Effective January 2013, we adopted FASB ASU No. 2011-11, Balance
Sheet (Topic 210):  Disclosures about Offsetting Assets and Liabilities
(ASU 2011-11).  The amendments in ASU 2011-11 require the disclosure
of information on offsetting and related arrangements for financial and
derivative instruments to enable users of its financial statements to
understand the effect of those arrangements on its financial position. 
Amendments under ASU 2011-11 will be applied retrospectively for
fiscal years, and interim periods within those years, beginning after
January 1, 2013.  The adoption of this update did not have a material
impact on the consolidated financial statements. 

Effective January 2013, we adopted FASB ASU No. 2013-02, Reporting of 
Amounts Reclassified Out of Accumulated Other Comprehensive (ASU 2013-02).  
This guidance is the culmination of the FASB's deliberation on reporting 
reclassification adjustments from accumulated other comprehensive income 
(AOCI).  The amendments in ASU 2013-02 do not change the current 
requirements for reporting net income or other comprehensive income.  
However, the amendments require disclosure of amounts reclassified out 
of AOCI in its entirety, by component, on the face of the statement of 
operations or in the notes thereto.  Amounts that are not required to 
be reclassified in their entirety to net income must be cross-referenced 
to other disclosures that provide additional detail.  This standard is 
effective prospectively for annual and interim reporting periods 
beginning after December 15, 2012.  The adoption of this update did 
not have a material impact on the consolidated financial statements. 

 Not Adopted

In February 2013, the FASB issued ASU No. 2013-04, Liabilities (Topic 405): 
Obligations Resulting from Joint and Several Liability Arrangements for 
Which the Total Amount of the Obligation Is Fixed at the Reporting Date. 
The amendments in ASU 2013-04 provide guidance for the recognition, 
measurement, and disclosure of obligations resulting from joint and several 
liability arrangements for which the total amount of the obligation within 
the scope of this Update is fixed at the reporting date, except for 
obligations addressed within existing guidance in U.S. GAAP. The guidance 
requires an entity to measure those obligations as the sum of the amount 
the reporting entity agreed to pay on the basis of its arrangement among 
its co-obligors and any additional amount the reporting entity expects to 
pay on behalf of its co-obligors. The guidance in this Update also requires 
an entity to disclose the nature and amount of the obligation as well as 
other information about those obligations. The amendment in this standard 
is effective retrospectively for fiscal years, and interim periods within 
those years, beginning after December 15, 2013. We are evaluating the 
effect, if any, adoption of ASU No. 2013-04 will have on our consolidated 
financial statements.  

In April 2013, the FASB issued ASU No. 2013-07, Presentation of
Financial Statements (Top 205): Liquidation Basis of Accounting. The
objective of ASU No. 2013-07 is to clarify when an entity should apply
the liquidation basis of accounting and to provide principles for the
measurement of assets and liabilities under the liquidation basis of
accounting, as well as any required disclosures. The amendments in this
standard is effective prospectively for entities that determine liquidation
is imminent during annual reporting periods beginning after December
15, 2013, and interim reporting periods therein. We are evaluating the
effect, if any, adoption of ASU No. 2013-07 will have on our
consolidated financial statements.  

Other recent accounting pronouncements issued by the FASB (including
its Emerging Issues Task Force), the American Institute of Certified
Public Accountants, and the United States Securities and Exchange
Commission did not or are not believed by management to have a
material impact on the Company's present or future financial statements. 

                                   6

<PAGE>
______________________________________________________________________
                     SANDGATE ACQUISITION CORPORATION
                       (A DEVELOPMENT STAGE COMPANY)
                         STATEMENT OF CASH FLOWS
                                (unaudited)

NOTE 4   STOCKHOLDER'S EQUITY

The Company is authorized to issue 100,000,000 shares of common stock
and 20,000,000 shares of preferred stock. As of March 31, 2013,
20,000,000 shares of common stock and no preferred stock were issued
and outstanding.

In July, 2012, the Company issued 20,000,000 common shares to two
directors and officers for an aggregated amount of $2,000 in cash.
As of March 31, 2013, the stockholders made a capital contribution in 
the amount of totally $2,157 to pay the operating expenses incurred by 
the Company.




______________________________________________________________________


ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL
          CONDITION AND RESULTS OF OPERATIONS

      Sandgate Acquisition Corporation ("Sandgate") was incorporated
on July 23, 2012 under the laws of the State of Delaware to engage in 
any lawful corporate undertaking, including, but not limited to, selected
mergers and acquisitions. 

	Since inception Sandgate has been in the developmental stage
and its operations to date have been limited to issuing shares of common
stock to its original shareholders and filing a registration statement 
on Form 10 with the Securities and Exchange Commission pursuant to the 
Securities Exchange Act of 1934 as amended to register its class of 
common stock.  

	Sandgate has been formed to provide a method for a foreign or 
domestic private company to become a reporting company with a class of 
securities registered under the Securities Exchange Act of 1934.

     The president of Sandgate is the president, director and 
shareholder of Tiber Creek Corporation.  Tiber Creek Corporation assists
companies in becoming public reporting companies and with introductions
to the financial community.  In order to become a trading company,
Tiber Creek Corporation may recommend that a company file a registration
statement, most likely on Form S-1, following a business combination 
with the target company.

     Tiber Creek will typically enter into an agreement with the target
company for assisting it to become a public reporting company and for the
preparation and filing of a registration statement and the introduction to
brokers and market makers.  The target company pays Tiber Creek
Corporation for such services.  Such services include, if appropriate, the
use of Sandgate.  Sandgate will only be used as part of such process
and is not offered for sale.  If the target company chooses to enter into
business combination with Sandgate, the registration statement will be
prepared after such business combination.  The terms of a business
combination may provide for redemption of all or part of their stock in
Sandgate, usually at par.

     The most likely target companies are those seeking the perceived
benefits of a reporting corporation.  Such perceived benefits may include
facilitating or improving the terms on which additional equity financing
may be sought, providing liquidity for incentive stock options or similar
benefits to key employees, increasing the opportunity to use securities 
for acquisitions, providing liquidity for shareholders and other factors. 

     Business  opportunities may be available in many different 
industries and at various stages of development, all of which will 
make the task of comparative investigation and analysis of such business
opportunities difficult and complex.  

     In analyzing prospective business opportunities, Sandgate may consider
such matters as the available technical, financial and managerial 
resources; working capital and other financial requirements; history of 
operations, if any; prospects for the future; nature of present and 
expected competition; the quality and experience of management services 
which may be available and the depth of that management; the potential 
for further research, development, or exploration; specific risk factors 
not now foreseeable but which may be anticipated; the potential for growth 
or expansion; the potential for profit; the perceived public recognition 
or acceptance of products, services, or trades; name identification; and 
other relevant factors.  This discussion of the proposed criteria is not 
meant to be restrictive of the virtually unlimited discretion of Sandgate 
to search for and enter into potential business opportunities.   

     A combination will normally take the form of a merger, stock-for-stock
exchange or stock-for-assets exchange.  In most instances the target
company will wish to structure the business combination to be within the
definition of  a tax-free reorganization under Section 351 or Section 368 
of the Internal Revenue Code of 1986, as amended.  

     Sandgate has, and will continue to have, no capital with which to
provide the owners of business entities with any cash or other assets. 
However, Sandgate offers owners of acquisition candidates the
opportunity to acquire a controlling ownership interest in a reporting
company. 

     As of March 31, 2013, Sandgate has not generated revenues and has 
no income or cash flows from operations since inception. The continuation 
of Sandgate as a going concern is dependent upon financial support from
its stockholders, its ability to obtain necessary equity financing to 
continue operations, to successfully locate and negotiate with a business 
entity for the combination of that target company with Sandgate. Tiber 
Creek Corporation will pay all expenses incurred by Sandgate until a  
change in control is effected, without repayment. 



I
TEM 3.  Quantitative and Qualitative Disclosures About Market Risk.

Information not required to be filed by Smaller reporting companies.



ITEM 4.  Controls and Procedures.

Disclosures and Procedures

      Pursuant to Rules adopted by the Securities and Exchange Commission,
the Company carried out an evaluation of the effectiveness of the design 
and operation of its disclosure controls and procedures pursuant to 
Exchange Act Rules.  This evaluation  was done as of the end of the 
period covered by this report under the supervision and with the 
participation of the Company's principal executive officer (who is 
also the principal financial officer).  

      Based upon that evaluation, he believes that the Company's 
disclosure controls and procedures are effective in gathering, analyzing 
and disclosing information needed to ensure that the information 
required to be disclosed by the Company in its periodic reports is 
recorded, processed, summarized and reported, within the time periods 
specified in the Commission's rules and forms. Disclosure controls and 
procedures include, without limitation, controls and procedures designed 
to ensure that information required to be disclosed by an issuer in the 
reports that it files or submits under the Act is accumulated and 
communicated to the issuer's management, including its principal executive 
and principal financial officers, or persons performing similar functions, 
as appropriate to allow timely decisions regarding required disclosure.

      This Quarterly Report does not include an attestation report of
the Company's registered public accounting firm regarding internal 
control over financial reporting.  Management's report was not subject
to attestation by the Company's registered public accounting firm 
pursuant to temporary rules of the Securities and Exchange 
Commission that permit the Company to provide only management's
report in this Quarterly Report.

Changes in Internal Controls

      There was no change in the Company's internal control over
financial reporting that was identified in connection with such 
evaluation that occurred during the period covered by this report
that has materially affected, or is reasonably likely to materially
affect, the Company's internal control over financial reporting.
	

                   PART II -- OTHER INFORMATION
        
`ITEM 1.  LEGAL PROCEEDINGS
        
     There are no legal proceedings against the Company and the Company 
is unaware of such proceedings contemplated against it.
        


ITEM 2.  UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS
        
       During the past three years, Sandgate has issued 20,000,000
common shares pursuant to Section 4(2) of the Securities Act of 1933 
for an aggregate purchase price of $2,000 as folllows:

     On July 31, 2012, Sandgate issued the following shares of 
its common stock:

Name               Number of Shares         Consideration

Tiber Creek Corporation    10,000,000          $1,000
MB Americus LLC            10,000,000          $1,000


ITEM 3.  DEFAULTS UPON SENIOR SECURITIES
        
     Not applicable.
        


ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS
        
     Not applicable.
        


ITEM 5.  OTHER INFORMATION
        
               (a)  Not applicable.
               (b)  Item 407(c)(3) of Regulation S-K:

   During the quarter covered by this Report, there have not been 
any material changes to the procedures by which security holders 
may recommend nominees to the Board of Directors.


ITEM 6.  EXHIBITS 
        
     (a)     Exhibits

     31   Certification of the Chief Executive Officer and Chief 
                    Financial Officer pursuant to Section 302 of 
                    the Sarbanes-Oxley Act of 2002

     32   Certification of the Chief Executive Officer and Chief 
                    Financial Officer pursuant to Section 906 of 
                    the Sarbanes-Oxley Act of 2002 
        
        



                                SIGNATURES
                
     Pursuant to the requirements of the Securities Exchange Act of 
1934, the registrant has duly caused this report to be signed on its 
behalf by the undersigned thereunto duly authorized.

                            SANDGATE ACQUISITION CORPORATION
       
                            By:   /s/ James M. Cassidy
                                  President, Chief Financial Officer

Dated:   May 10, 2013






                                                       EXHIBIT 31

CERTIFICATION PURSUANT TO SECTION 302 


I, James Cassidy, certify that:

1.   I have reviewed this Form 10-Q of Sandgate Acquisition
     Corporation.

2.   Based on my knowledge, this report does not contain any
     untrue statement of a material fact or omit to state a material
     fact necessary to make the statements made, in light of the 
     circumstances under which such statements were made, not 
     misleading with respect to the period covered by this report;

3.   Based on my knowledge, the financial statements, and other 
     financial information included in this report, fairly present 
     in all material respects the financial condition, results of 
     operations and cash flows of the registrant as of, and for, 
     the periods presented in this report;

4.   The registrant's other certifying officer(s) and I are 
     responsible for establishing and maintaining disclosure
     controls and procedures (as defined in Exchange Act Rules 13a-15(e)
     and 15d-15(e)) and internal control over financial reporting (as
     defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the  
     registrant and have:

a)   Designed such disclosure controls and procedures,or caused such
     disclosure controls and procedures to be designed under our 
     supervision, to ensure that material
 information relating to the 
     registrant, including its consolidated subsidiaries, is made known 
     to us by others within those entities, particularly during the period 
     in which this report is being prepared;

b)   Designed such internal control over financial reporting, or caused 
     such internal control over financial reporting to be designed under
     our supervision, to provide reasonable assurance regarding the 
     reliability of financial reporting and the preparation of financial 
     statements for external purposes in accordance with generally 
     accepted accounting principles;

c)   Evaluated the effectiveness of the registrant's disclosure
     controls and procedures and presented in this report our 
     conclusions about the effectiveness of the disclosure 
     controls and procedures, as of the end of the period covered
     by this report based on such evaluations; and 

d)   Disclosed in this report any change in the registrant's 
     internal control over financial reporting that occurred
     during the registrant's most recent fiscal quarter (the
     registrant's fourth fiscal quarter in the case of an
     annual report) that has materially affected, or is reasonably
     likely to materially affect, the registrant's internal control
     over financial reporting; and

5.   The registrant's other certifying officer(s) and I have disclosed, 
     based on our most recent evaluation, to the registrant's auditors 
     and the audit committee of registrant's board of directors (or 
     persons performing the equivalent functions):

a)   All significant deficiencies and material weaknesses in the design 
     or operation of internal control over financial reporting  which 
     are reasonably likely to adversely affect the registrant's ability 
     to record, process, summarize and report financial information; and 

b)   Any fraud, whether or not material, that involves management or
     other employees who have a significant role in the registrant's
     internal control over financial reporting.

      Date: May 13, 2013             /s/ James Cassidy
                                          
                                          Chief Executive Officer and
                                          Chief Financial Officer
                                    
                                    
                                    


                             

                            EXHIBIT 32



CERTIFICATION PURSUANT TO SECTION 906

Pursuant to 18 U.S.C. Section 1350 as adopted pursuant to 
Section 906 of the Sarbanes-Oxley Act of 2002, I, the
undersigned officer of Sandgate Acquisition Corporation
 (the "Company"), hereby certify to my knowledge that:

The Report on Form 10-Q for the period ended March 31,
2013 of the Company fully complies, in all material respects, 
with the requirements of Section 13(a) or 15(d) of the Securities
Exchange Act of 1934, and the information contained in the 
Report fairly represents, in all material respects, the 
financial condition and results of operations of the Company.

A signed original of this written statement required by Section
906 has been provided to the Company and will be retained by
the Company and furnished to the Securities and Exchange 
Commission or its staff upon request.


                             /s/ James Cassidy
                                 Chief Executive Officer
                                 Chief Financial Officer
Date: May 13, 2013