UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549


FORM 10-Q



(Mark One)


x

[X]

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF

THE SECURITIES EXCHANGE ACT OF 1934


For the Quarter Ended March 31,June 30, 2011


o

[   ]

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  000-52886

000-53084


WESTGATE ACQUISITIONS CORPORATION

(Exact name of registrant as specified in its charter)

 Nevada 87-0639379
 (State or other jurisdiction (IRS Employer
 of incorporation or organization) Identification No.)


Nevada  

87-0639379

(State or other jurisdiction of

(I.R.S. Employer Identification No.)

incorporation or organization)


2681 East Parleys Way, Suite 204, Salt Lake City, Utah 84109

(Address of principal executive offices)   (Zip Code)


(801) 322-3401

(RegistrantRegistrant's’s telephone number, including area code:   (801) 322-3401

Securities registered pursuant to Section 12(b) of the Act:       None
Securities registered pursuant to Section 12(g) of the Act:      Common Stock, $0.00001 par value
Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes o  No x
Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes o  No x
code)


Indicate by check mark whether the registrant:registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934during1934 during the precedingpast 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 xdays.Yes [X]   No o

[  ]


Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if disclosure of delinquent filersany, every Interactive Data File required to be submitted and posted pursuant to ItemRule 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part IIIS-T (§232.405 of this Form 10-K or any amendmentchapter) during the preceding 12 months (or for such shorter period that the registrant was required to this Form 10-K.    o

submit and post such files. 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.

 Large accelerated fileroAccelerated filero
 Non-accelerated fileroSmaller reporting company x
 (Do not check if a smaller reporting company)


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 whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).   Yes x[X]   No o

[  ]


The aggregate market value of

APPLICABLE ONLY TO CORPORATE ISSUERS


Indicate the voting stock held by non-affiliates of the registrant based on the closing sales price, or the average bid and asked price on such stock, as of June 30, 2010, the last business day of the registrant’s most recently completed second quarter, was $-0-.  Shares of the registrant’s common stock held by each executive officer and director and by each entity or person that, to the registrant’s knowledge, owned 10% or more of registrant’s outstanding common stock as of June 30, 2010 have been excluded in that such persons may be deemed to be affiliates of the registrant.  This determination of affiliate status is not necessarily a conclusive determination for other purposes.

The number of shares outstanding of each of the registrant’sissuer's classes of common stock outstandingequity, as of May 12,the latest practicable date.


Class

Outstanding as of August __, 2011 was 1,500,000.


Common Stock, $0.0001 par value

       1,500,000





WESTGATE ACQUISITIONS CORPORATION

TABLE OF CONTENTS



HeadingPage
PART  I  - FINANCIAL INFORMATION    
 Item 1.  Financial Statements3
Item 2. Management's Discussion and Analysis of Financial Condition10 
   and Results of Operations
 Item 3.  Quantitative and Qualitative Disclosures About Market Risk11
 Item 4.  Controls and Procedures11
PART II - OTHER INFORMATION
 Item 1.  Legal Proceedings12
 Item 1A.   Risk Factors12
 Item 2.   Unregistered Sales of Equity Securities and Use of Proceeds12
 Item 3.  Defaults Upon Senior Securities12
 Item 4.  (Reserved and Removed)12
 Item 5. Other Information12
Item 6. Exhibits13
Signatures 

Heading

Page


- 2 -


PART  I    —   FINANCIAL INFORMATION


Item 1.

Financial Statements

3


Item 2.

Management's Discussion and Analysis of Financial Condition and Results

of Operations


Item 3.

Quantitative and Qualitative Disclosures About Market Risk


Item 4(T).

Controls and Procedures



PART II   —   OTHER INFORMATION


Item 1.

Legal Proceedings


Item 1A.

Risk Factors


Item 2

Unregistered Sales of Equity Securities and Use of Proceeds


Item 3.

Defaults Upon Senior Securities


Item 4.

(Removed and Reserved)


Item 5.

Other Information


Item 6.

Exhibits


Signatures




PART  I   —   FINANCIAL INFORMATION


Item 1.

Financial Statements


The accompanying unaudited balance sheet of Westgate Acquisitions Corporation at March 31,June 30, 2011, related unaudited statements of operations, statements of stockholders’stockholders’ equity (deficit) and cash flows for the three and six months ended March 31,June 30, 2011 and 2010 and the period from September 8, 1999 (date of inception) to March 31,June 30, 2011, have been prepared by management in conformity with United States generally accepted accounting principles.  In the opinion of management, all adjustments considered necessary for a fair presentation of the results of operations and financial position have been included and all such adjustments are of a normal recurring nature.  It is suggested that these financial statements be read in conjunction with the financial statements and notes thereto included in the Company’sCompany’s December 31, 2010 audited financial statements.  Operating results for the period ended March 31,June 30, 2011, are not necessarily indicative of the results that can be expected for the fiscal year ending December 31, 2011 or any other subsequent period.



WESTGATE ACQUISITIONS CORPORATION

(A Development Stage Company)

Balance Sheets

ASSETS














June 30,


December 31,





2011


2010





(Unaudited)


 










CURRENT ASSETS
















Cash


$

                  -


$

                  -












Total Current Assets

 

                  -


 

                  -












TOTAL ASSETS

$

                  -


$

                  -










LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)










CURRENT LIABILITIES
















Accounts payable

$

           3,500


$

           1,603


Accrued interest - related party


          12,350



           9,660


Note payable - related party

 

          57,228


 

          51,927












Total Current Liabilities

 

          73,078


 

          63,190










STOCKHOLDERS' EQUITY (DEFICIT)
















Common stock; 20,000,000 shares authorized,







  at $0.00001 par value, 1,500,000 shares issued







  and outstanding


                15



                15


Additional paid-in capital


          26,685



          23,685


Deficit accumulated during the development stage

 

         (99,778)


 

         (86,890)












Total Stockholders' Equity (Deficit)

 

         (73,078)


 

         (63,190)












TOTAL LIABILITIES AND STOCKHOLDERS'

 



 




  EQUITY (DEFICIT)

$

                  -


$

                  -










The accompanying notes are an integral part of these financial statements.


WESTGATE ACQUISITIONS CORPORATION

(A Development Stage Company)

Statements of Operations

(Unaudited)

































From
















Inception on



 













September 8,




For the Three Months Ended


For the Six Months Ended


1999 Through




June 30,


June 30,


June 30,




2011


2010


2011


2010


 

2011


















REVENUES

 $

             -


 $

             -


 $

             -


 $

             -


 $

                -


















EXPENSES

































General and  
















  administrative

 

      4,115


 

      9,135


 

     10,198


 

     12,465



       87,428
















 




Total Expenses

 

      4,115


 

      9,135


 

     10,198


 

     12,465


 

       87,428


















LOSS FROM OPERATIONS

 

     (4,115)

 

 

     (9,135)


 

    (10,198)

 

 

    (12,465)



      (87,428)
















 


OTHER EXPENSES

































Interest expense

 

     (1,378)


 

     (1,153)


 

     (2,690)


 

     (2,368)


 

      (12,350)




















Total Other Expenses

 

     (1,378)

 

 

     (1,153)


 

     (2,690)

 

 

     (2,368)

 

 

      (12,350)
















 


LOSS BEFORE INCOME TAXES


     (5,493)



    (10,288)



    (12,888)



    (14,833)



(99,778)


















PROVISION FOR INCOME TAXES

 

             -


 

             -


 

             -


 

             -


 

                -


















NET LOSS

$

     (5,493)

 

$

    (10,288)


$

    (12,888)

 

$

    (14,833)

 

$

      (99,778)



































BASIC LOSS PER SHARE

$

(0.00)


$

(0.01)


$

(0.01)


$

(0.01)





















WEIGHTED AVERAGE















  NUMBER OF COMMON SHARES















  OUTSTANDING

 

1,500,000


 

1,500,000


 

1,500,000


 

1,500,000





















The accompanying notes are an integral part of these financial statements


WESTGATE ACQUISITIONS CORPORATION

(A Development Stage Company)

Statements of Stockholders' Equity (Deficit)










Deficit













Accumulated


Total







Additional


During the


Stockholders'


Common Stock


Paid-In


Development


Equity


Shares


Amount


Capital


Stage


(Deficit)















Balance at inception on September 8, 1999

                -


 $

       -


 $

              -


 $

                 -


 $

               -















Common stock issued for cash on














  September 8, 1999 at $0.0003 per share

1,500,000



15



          485



                 -



          500















Net loss from inception on September 8, 1999














  through December 31, 1999

                -


 

       -


 

              -


 

                 -


 

               -















Balance, December 31, 1999

1,500,000



15



          485



                 -



          500















Net loss for the period from














  January 1, 2000 through














  December 31, 2004

                -


 

       -


 

              -


 

         (3,320)


 

       (3,320)















Balance, December 31, 2004

1,500,000



15



          485



(3,320)



(2,820)















Services contributed by shareholders

                -



       -



500


 

                 -


 

          500















Net loss for the year ended














  December 31, 2005

                -


 

       -


 

              -


 

           (600)


 

         (600)















Balance, December 31, 2005

1,500,000

 

 

15

 

 

985

 

 

(3,920)

 

 

(2,920)















Services contributed by shareholders

                -



       -



       1,700



                 -



        1,700















Net loss for the year ended














  December 31, 2006

                -


 

       -


 

              -


 

         (5,853)


 

       (5,853)















Balance, December 31, 2006

1,500,000

 


15

 


2,685

 


(9,773)

 


(7,073)















Services contributed by shareholders

                -



       -



       3,000



                 -



        3,000















Net loss for the year ended














   December 31, 2007

                -


 

       -


 

              -


 

         (6,482)


 

       (6,482)















Balance, December 31, 2007

  1,500,000



     15



       5,685



       (16,255)



     (10,555)















Services contributed by shareholders

                -



       -



       6,000



                 -



        6,000















Net loss for the year ended














   December 31, 2008

                -


 

       -


 

              -


 

(22,225)


 

(22,225)















Balance, December 31, 2008

1,500,000

 

 

15

 

 

11,685

 

 

(38,480)

 

 

(26,780)















Services contributed by shareholders

                -



       -



       6,000



                 -



        6,000















Net loss for the year ended














  December 31, 2009

                -


 

       -


 

              -


 

       (23,377)


 

     (23,377)















Balance, December 31, 2009

  1,500,000



     15



      17,685



       (61,857)



     (44,157)















Services contributed by shareholders

                -



       -



       6,000



                 -



        6,000















Net loss for the year ended














  December 31, 2010

                -


 

       -


 

              -


 

       (25,033)


 

     (25,033)















Balance, December 31, 2010

  1,500,000



     15



      23,685



       (86,890)



     (63,190)















Contributed services (unaudited)

                -



       -



       3,000



                 -



        3,000















Net loss for the six months ended














 June 30, 2011 (unaudited)

                -


 

       -


 

              -


 

       (12,888)


 

     (12,888)















Balance, June 30, 2011 (unaudited)

  1,500,000


 $

     15


 $

      26,685


 $

       (99,778)


 $

     (73,078)

The accompanying notes are an integral part of these financial statements.




WESTGATE ACQUISITIONS CORPORATION

(A Development Stage Company)

Statements of Cash Flows

(Unaudited)












From












Inception on






 


September 8,






For the Six Months Ended


1999 Through






June 30,


June 30,






2011


2010


2011

CASH FLOWS FROM









  OPERATING ACTIVITIES










Net loss


$

    (12,888)

 

$

    (14,833)

 

$

    (99,778)


Adjustments to reconcile net loss to net cash





 





  used in operating activities:











Services contributed by shareholders


       3,000



       3,000



     26,200



Expenses paid on Company's behalf











by a related party


       5,301



       8,965



     57,228


Changes in operating assets and liabilities:











Change in accrued interest - related party


2,690



2,368



12,350



Change in accounts payable

 

1,897


 

          500


 

       3,500

















Net Cash Used in












  Operating Activities

 

              -


 

              -


 

         (500)

CASH FLOWS FROM INVESTING ACTIVITIES

 

              -


 

              -


 

              -

CASH FLOWS FROM FINANCING ACTIVITIES
























Common stock issued for cash

 

              -


 

              -


 

          500




Net Cash Provided by












  Financing Activities

 

              -


 

              -


 

          500



NET DECREASE IN CASH


              -

   

   

              -

   

   

              -



CASH AT BEGINNING OF PERIOD

 

              -


   

              -


 

              -



CASH AT END OF PERIOD

$

              -


$

              -


$

              -

SUPPLEMENTAL DISCLOSURES OF









 

CASH FLOW INFORMATION










CASH PAID FOR:











Interest


 $

              -


 $

              -


 $

              -



Income Taxes

 $

              -


 $

              -


 $

              -

The accompanying notes are an integral part of these financial statements.





7


WESTGATE ACQUISITIONS CORPORATION

(A Development Stage Company)


FINANCIAL STATEMENTS

March 31, 2011



- 3 -

WESTGATE ACQUISITIONS CORPORATION 
(A Development Stage Company) 
Balance Sheets 
       
       
       
       
ASSETS 
       
 March 31, December 31, 
 2011 2010 
 (unaudited)    
       
CURRENT ASSETS      
         
        Cash $ -  $ - 
         
Total Current Assets  -   - 
         
TOTAL ASSETS $-  $- 
         
         
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) 
         
CURRENT LIABILITIES        
         
Accounts payable $2,083  $1,603 
Accrued interest - related party  10,972   9,660 
Note payable - related party  56,030   51,927 
         
Total Current Liabilities  69,085   63,190 
         
STOCKHOLDERS' EQUITY (DEFICIT)        
         
Common stock; 1,500,000 shares authorized,        
     at $0.00001 par value, 1,500,000 shares issued        
     and outstanding  15   15 
Additional paid-in capital  25,185   23,685 
Deficit accumulated during the development stage  (94,285)  (86,890)
         
Total Stockholders' Equity (Deficit)  (69,085)  (63,190)
         
TOTAL LIABILITIES AND STOCKHOLDERS'        
     EQUITY (DEFICIT) $-  $- 
         
         
         
         
         
The accompanying notes are an integral part of these financial statements. 
         

- 4 -
WESTGATE ACQUISITIONS CORPORATION 
(A Development Stage Company) 
Statements of Operations 
(unaudited) 
           
         From 
         Inception on 
         September 8, 
   For the Three Months Ended  1999 Through 
   March 31,     March 31, 
   2011  2010  2011 
           
REVENUES $-  $-  $- 
              
EXPENSES            
              
 Officer compensation  -   -    23,685 
 General and  administrative  1,500   1,500   25,785 
 Professional fees  4,583   3,330   33,643 
              
 Total Expenses  6,083   4,830   83,313 
              
LOSS FROM OPERATIONS  (6,083)  (4,830)  (83,313)
              
OTHER EXPENSES            
              
 Interest expense  (1,312)  (1,215)  (10,972)
              
 Total Other Expenses  (1,312)  (1,215)  (10,972)
              
LOSS BEFORE INCOME TAXES  (7,395)  (6,045)  (94,285)
PROVISION FOR INCOME TAXES  -   -   - 
              
NET LOSS $(7,395) $(6,045) $(94,285)
              
              
BASIC LOSS PER SHARE $(0.00) $(0.00)    
              
              
WEIGHTED AVERAGE            
  NUMBER OF COMMON SHARES            
  OUTSTANDING  1,500,000   1,500,000     
              
              
              
              
              
The accompanying notes are an integral part of these financial statements. 
              

- 5 -

WESTGATE ACQUISITIONS CORPORATION 
(A Development Stage Company) 
Statements of Stockholders' Equity (Deficit) 
                
                
           Deficit    
           Accumulated  Total 
        Additional  During the  Stockholders' 
  Common Stock  Paid-In  Development  Equity 
  Shares  Amount  Capital  Stage  (Deficit) 
                
Balance at inception on September 8, 1999  -  $-  $-  $-  $- 
                     
Common stock issued for cash on                    
  September 8, 1999 at $0.0003 per share  1,500,000   15   485   -   500 
                     
Net loss from inception on September 8, 1999                 
  through December 31, 1999  -   -   -   -   - 
                     
Balance, December 31, 1999  1,500,000   15   485   -   500 
                     
Net loss for the period from                    
  January 1, 2000 through                    
  December 31, 2004  -   -   -   (3,320)  (3,320)
                     
Balance, December 31, 2004  1,500,000   15   485   (3,320)  (2,820)
                     
Services contributed by shareholders  -   -   500   -   500 
                     
Net loss for the year ended                    
  December 31, 2005  -   -   -   (600)  (600)
                     
Balance, December 31, 2005  1,500,000   15   985   (3,920)  (2,920)
                     
Services contributed by shareholders  -   -   1,700   -   1,700 
                     
Net loss for the year ended                    
  December 31, 2006  -   -   -   (5,853)  (5,853)
                     
Balance, December 31, 2006  1,500,000   15   2,685   (9,773)  (7,073)
                     
Services contributed by shareholders  -   -   3,000   -   3,000 
                     
Net loss for the year ended                    
   December 31, 2007  -   -   -   (6,482)  (6,482)
                     
Balance, December 31, 2007  1,500,000   15   5,685   (16,255)  (10,555)
                     
Services contributed by shareholders  -   -   6,000   -   6,000 
                     
Net loss for the year ended                    
   December 31, 2008  -   -   -   (22,225)  (22,225)
                     
Balance, December 31, 2008  1,500,000   15   11,685   (38,480)  (26,780)
                     
Services contributed by shareholders  -   -   6,000   -   6,000 
                     
Net loss for the year ended                    
  December 31, 2009  -   -   -   (23,377)  (23,377)
                     
Balance, December 31, 2009  1,500,000   15   17,685   (61,857)  (44,157)
                     
Services contributed by shareholders  -   -   6,000   -   6,000 
                     
Net loss for the year ended                    
  December 31, 2010  -   -   -   (25,033)  (25,033)
                     
Balance, December 31, 2010  1,500,000   15   23,685   (86,890)  (63,190)
                     
Contributed services (unaudited)  -   -   1,500   -   1,500 
                     
Net loss for the three months ended                 
  March 31, 2011 (unaudited)  -   -   -   (7,395)  (7,395)
                     
Balance, March 31, 2011 (unaudited)  1,500,000  $15  $25,185  $(94,285) $(69,085)
                     
The accompanying notes are an integral part of these financial statements.     

- 6 -

WESTGATE ACQUISITIONS CORPORATION 
(A Development Stage Company) 
Statements of Cash Flows 
(unaudited) 
          
        From 
        Inception on 
        September 8, 
  For the Three Months Ended  1999 Through 
  March 31,     March 31, 
  2011  2010  2011 
          
CASH FLOWS FROM         
  OPERATING ACTIVITIES         
          
Net loss $(7,395) $(6,045) $(94,285)
Adjustments to reconcile net loss to net cash            
  used in operating activities:            
Services contributed by shareholders  1,500   1,500   24,700 
Expenses paid on Company's behalf            
by a related party  4,103   6,045   56,030 
Changes in operating assets and liabilities:            
Change in accrued interest - related party  1,312   -   10,972 
Change in accounts payable  480   (1,500)  2,083 
             
Net Cash Used in            
  Operating Activities  -   -   (500)
             
             
CASH FLOWS FROM INVESTING ACTIVITIES  -   -   - 
             
             
CASH FLOWS FROM FINANCING ACTIVITIES            
             
Common stock issued for cash  -   -   500 
             
Net Cash Provided by            
  Financing Activities  -   -   500 
             
NET DECREASE IN CASH  -   -   - 
             
CASH AT BEGINNING OF PERIOD  -   -   - 
             
CASH AT END OF PERIOD $-  $-  $- 
             
             
SUPPLEMENTAL DISCLOSURES OF            
CASH FLOW INFORMATION            
             
CASH PAID FOR:            
             
Interest $ -  $ -  $ - 
Income Taxes $-  $-  $- 
             
             
The accompanying notes are an integral part of these financial statements.         


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WESTGATE ACQUISITIONS CORPORATION
(A Development Stage Company)

Notes to Financial Statements

March 31,

June 30, 2011 and December 31, 2010



NOTE 1 - CONDENSED FINANCIAL STATEMENTS


The accompanying financial statements have been prepared by the Company without audit.  In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at March 31,June 30, 2011, and for all periods presented herein, have been made.


Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted.  It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company's December 31, 2010 audited financial statements.  The results of operations for the periods ended March 31,June 30, 2011 and 2010 are not necessarily indicative of the operating results for the full years.


NOTE 2 - GOING CONCERN


The Company's financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet

Established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations.


In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management's plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking equity and/or debt financing. However management cannot provide any assurances that the Company will be successful in accomplishing any of its plans.


The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.


NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES


Use of Estimates


The preparation of financial statements in conformity with generally accepted accounting principles 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 period.  Actual results could differ from those estimates.




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WESTGATE ACQUISITIONS CORPORATION



8


(A Development Stage Company)

Notes to Financial Statements

March 31,

June 30, 2011 and December 31, 2010



NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Reclassification
Certain balances in previously issued financial statements have been reclassified to be consistent with the current period presentation.


Recent Accounting Pronouncements


The Company has evaluated recent accounting pronouncements and their adoption has not had or is not expected to have a material impact on the Company’sCompany’s financial position or statements.


NOTE 4 - NOTES PAYABLE RELATED PARTY

TRANSACTIONS


The Company has recorded expenses paid on its behalf by shareholders as a related party note payable. The note bears interest at 10 percent, is unsecured and is due and payable upon demand. The balance of this payable totaled $56,030$57,228 and $51,927 at March 31,June 30, 2011 and December 31, 2010, respectively.  The balance in interest accrued on the note totaled $10,972$12,350 and $9,660 as at March 31,June 30, 2011 and December 31, 2010, respectively.


During the threesix months ended March 31,June 30, 2011, Company shareholders performed services valued at $1,500$3,000 which have been recorded as a contribution to capital.

NOTE 5 – SUBSEQUENT EVENTS


 In accordance with ASC 855-10 Company management reviewed all material events through the date of this report and determined that there are no material subsequent events to report.                                                                


-



9 -


Item 2.

 Management's Discussion and Analysis of Financial Condition and Results of Operations


The following information should be read in conjunction with the financial statements and notes thereto appearing elsewhere in this Form 10-Q.


We are a development stage company with limited operations.  Expenses associated with preparing and filing this and other reports with the SEC, have been paid for by advances from stockholders.  We anticipate that necessary future funds to maintain corporate viability will most likely be provided by officers, directors or principal stockholders.  However, unless we are able to finalize an acquisition of or merger with an operating business or obtain significant outside financing, there is substantial doubt about our ability to continue as a going concern.


Results of Operations


During the three month period ended March 31,June 30, 2011 (“first quarter”(“second quarter”), we incurred a net loss of $7,395$5,493 compared to a $6,045$10,288 loss during the three months ended MarchJune 31, 2010.  The increaseddecreased loss for the firstsecond quarter of 2011 is attributed to the 26%55% decrease in general and administrative expenses, from $4,830$9,135 in the firstsecond quarter of 2010 to $$6,0834,115 for the firstsecond quarter of 2011, due to increaseddecreased legal and accounting costs related to requisite SEC filing requirements.  Interest expense for the firstsecond quarter of 2011 increased 8%20% to $1,312$1,153 from $1,215$1,378 for the 2010 period, due to increased loans from stockholders.


For the six month period ended June 30, 2011, we incurred a net loss of $12,888 compared to a net loss of $14,833 for the comparable 2010 period.  This 13% decrease is attributed to the decrease in general and administrative expenses for the first six months of 2011, primarily due to decreased legal and accounting costs.  Interest expense for the first six months of 2011 was $2,690, a 14% increase from $2,368 for the 2010 period, also due to increased loans from stockholder.


In the opinion of management, inflation has not and will not have a material effect on our operations until such time as we successfully complete an acquisition or merger.  At that time, management will evaluate the possible effects of inflation related to our business and operations.


Liquidity and Capital Resources


During the three months ended March 31,June 30, 2011, our expenses were paid by a principal stockholder.stockholder paid our expenses. At March 31,June 30, 2011 we had a note payable - related party of $56,030$57,228 compared to $51,927 at December 31, 2010.  Accrued interest on the related party note payable increased from $9,660 at December 31, 2010 to $10,972$12,350 at March 31,June 30, 2011.  Also, during this same period, accounts payable increased from $1,603 to $2,083.

$3,500.


We expect to continue to rely on stockholders to pay expenses because we have no cash reserves or sources of revenues until we complete a merger with or acquisition of an operating business.  There is no assurance that we will complete such a merger or acquisition or that stockholders will continue indefinitely to pay our expenses.


At March 31,June 30, 2011, we had a stockholders’stockholders’ deficit of $69,085$73,078 compared to a stockholders' deficit of $63,190 at December 31, 2010.  The increase in stockholders' deficit at March 31,June 30, 2011 is attributed to ongoing legal and accounting expenses.










Plan of Operation





10


During the next 12 months, we plan to seek out and investigate possible business opportunities with the intent to acquire or merge with one or more business ventures.  We will not restrict our search to any specific business, industry, or geographical location and it may participate in a business venture of virtually any kind or nature.


Because we lack funds, it may be necessary for officers, directors or stockholders to advance funds and we will accrue expenses until a successful business consolidation can be accomplished. Management intends to hold expenses to a minimum and to obtain services on a contingency basis when possible.  Further, directors will defer any compensation until an acquisition or merger can be accomplished and we will strive to have the business opportunity provide their remuneration.  However, if we engage outside advisors or consultants in our search for business opportunities, it may be necessary to attempt to raise additional funds.  As of the date hereof, we have not made any arrangements or definitive agreements to use outside advisors or consultants or to raise any capital.


- 10 -


If we need to raise capital, most likely the only method available would be the private sale of securities.  Because we are a development stage company, it is unlikely that we could make a public sale of securities or be able to borrow any significant sum from either a commercial or private lender.  There can be no assurance that we will be able to obtain additional funding when and if needed, or that such funding, if available, can be obtained on acceptable terms.


We do not intend to use any employees, with the possible exception of part-time clerical assistance on an as-needed basis.  Outside advisors or consultants will be used only if they can be obtained for minimal cost or on a deferred payment basis.  Management is confident that it will be able to operate in this manner and to continue its search for business opportunities during the next twelve months.  Also, we do not anticipate making any significant capital expenditures until we can successfully complete an acquisition or merger.


Forward-Looking and Cautionary Statements


This report includes "forward-looking statements" that may relate to such matters as anticipated financial performance, future revenues or earnings, business prospects, projected ventures, new products and services, anticipated market performance and similar matters.


When used in this report, the words "may," "will," expect," anticipate," "continue," "estimate," "project," "intend," and similar expressions are intended to identify forward-looking statements regarding events, conditions, and financial trends that may affect our future plans of operations, business strategy, operating results, and financial position. We caution readers that a variety of factors could cause our actual results to differ materially from the anticipated results or other matters expressed in forward-looking statements. These risks and uncertainties, many of which are beyond our control, include:


●

the sufficiency of existing capital resources and the ability to raise additional capital to fund cash requirements for future operations;


●

uncertainties following any successful acquisition or merger related to the future rate of growth of the acquired business and acceptance of its products and/or services;


●

volatility of the stock market, particularly within the technology sector; and


●

general economic conditions.


Although we believe the expectations reflected in these forward-looking statements are reasonable, such expectations cannot guarantee future results, levels of activity, performance or achievements.




Item 3.

Quantitative and Qualitative Disclosures About Market Risk.


This item is not required for a smaller reporting company.





11


Item 4(T). Controls and Procedures.


Evaluation of Disclosure Controls and Procedures.  Disclosure controls and procedures (as defined in Rules  13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934) are designed to ensure that information required to be disclosed in reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms.  Disclosure and control procedures are also designed to ensure that such information is accumulated and communicated to management, including the chief executive officer and principal accounting officer, to allow timely decisions regarding required disclosures.


- 11 -

As of the end of the period covered by this quarterly report, we carried out an evaluation, under the supervision and with the participation of management, including our chief executive officer and principal accounting officer, of the effectiveness of the design and operation of our disclosure controls and procedures.  In designing and evaluating the disclosure controls and procedures, management recognizes that there are inherent limitations to the effectiveness of any system of disclosure controls and procedures, including the possibility of human error and the circumvention or overriding of the controls and procedures.  Accordingly, even effective disclosure controls and procedures can only provide reasonable assurance of achieving their desired control objectives.  Additionally, in evaluating and implementing possible controls and procedures, management is required to apply its reasonable judgment.  Based on the evaluation described above, our management, including our principal executive officer and principal accounting officer, concluded that, as of March 31,June 30, 2011, our disclosure controls and procedures were not effective due to a lack of adequate segregation of duties and the absence of an audit committee.


Changes in Internal Control Over Financial Reporting.  Management has evaluated whether any change in our internal control over financial reporting occurred during the firstsecond quarter of fiscal 2011. Based on its evaluation, management, including the chief executive officer and principal accounting officer, has concluded that there has been no change in our internal control over financial reporting during the firstsecond quarter of fiscal 2011 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.


PART  II   —   OTHER INFORMATION


Item 1.

Legal Proceedings


There are no material pending legal proceedings to which we are a party or to which any of our property is subject and, to the best of our knowledge, no such actions against us are contemplated or threatened.


Item 1A.

Risk Factors


This item is not required for a smaller reporting company.


Item 2.

Unregistered Sales of Equity Securities and Use of Proceeds


This Item is not applicable.


Item 3.

Defaults Upon Senior Securities


This Item is not applicable.


Item 4.       (Removed

(Removed and Reserved)


Item 5.

Other Information


This Item is not applicable.


Item 6.

Exhibits


Exhibit 31.1Certification of C.E.O. and Principal Accounting Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.


Exhibit 32.1Certification of C.E.O. and Principal Accounting Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.


-

12 -


Exhibit 31.1

Certification of C.E.O. and Principal Accounting Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.


Exhibit 32.1

Certification of C.E.O. and Principal Accounting Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.





13


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.


WESTGATE ACQUISITIONS CORPORATION




Date:  August __, 2011

By: /S/   GEOFF WILLIAMS

Geoff Williams

President, C.E.O. and Director

(Principal Accounting Officer)









14


Exhibit 31.1

CERTIFICATION PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002


I,Geoff Williams, certify that:


1.

I have reviewed this quarterly report on Form 10-Q of Westgate Acquisitions 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 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 evaluation; 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 and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the 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:

August __, 2011


/S/   GEOFF WILLIAMS


Geoff Williams

Chief Executive Officer

Principal Accounting Officer




15


Exhibit 32.1


CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


In connection with the Quarterly Report of Westgate Acquisitions Corporation (the “Company”) on Form 10-Q for the period ended June 30, 2011, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I,Geoff Williams, Chief Executive Officer and Principal Accounting Officer of the Company, certify, pursuant to 18 U.S.C. Sec. 1350, as adopted pursuant to Sec. 906 of the Sarbanes-Oxley Act of 2002, that:


(1)

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and


(2)

 The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.



/s/   GEOFF WILLIAMS


Geoff Williams

Chief Executive Officer

Principal Accounting Officer

Date:  August __, 2011




A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement 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.  The foregoing certifications are accompanying the Company's Form 10-Q solely pursuant to section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a) and (b) of section 1350, chapter 63 of title 18, United States Code) and is not being filed as part of the Form 10-Q or as a separate disclosure document.





COVER LETTER

Leonard  E. Neilson

A  PROFESSIONAL  CORPORATION

LEONARD  E.  NEILSON

8160  SOUTH  HIGHLAND  DRIVE,  SUITE 104

          ATTORNEY  AT  LAW

SANDY,  UTAH  84093

TELEPHONE:  (801)  733-0800

FAX:  (801)  733-0808

E-MAIL:  LNEILSONLAW@AOL.COM


August __, 2011




Securities and Exchange Commission

Office of Document Control

100 F Street NE

Washington, D.C. 20549


VIA:  EDGAR


Re:

Westgate Acquisitions Corporation

File No.  000-53084

Form 10-Q (for the period ended June 30, 2011)


To Whom It May Concern:


Please find herewith transmitted by EDGAR, the Form 10-Q filed on behalf of Westgate Acquisitions Corporation for the quarter ended June 30, 2011.


Please direct all correspondences concerning this filing and Westgate Acquisitions Corporation to this office.


Yours truly,




Leonard E. Neilson


:ae

Attachment



16



WESTGATE ACQUISITIONS CORPORATION
 May 12, 2011 By: /s/ GEOFF WILLIAMS
        Geoff Williams
 President, C.E.O. and Director
 (Principal Accounting Officer)
- 13 -