UNITED STATES

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

April 18, 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 Registration Statement on Form 10 Filed October 10, 2012 File No. 0-54830

Dear Mr. Cassidy: We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or 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. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Very truly yours,

/s/ Era Anagnosti

for Pamela A. Long Assistant Director