Cover Letter
Leonard E. Neilson
Attorney at Law
8160 South Highland Drive
Suite 104
Sandy, Utah 84093
Phone: (801) 733-0800
Fax: (801) 733-0808
August 27, 2014
Securities and Exchange Commission
Office of Document Control
450 Fifth Street N.W.
Washington, D.C. 20549
VIA: EDGAR
Re:
Westgate Acquisitions Corporation
File No. 000-53084
Amendment No. 1 to Form 10-K (for the period ended December 31, 2013)
To Whom It May Concern:
Please find herewith transmitted by EDGAR, Amendment No. 1 to Form 10-K filed on behalf of Westgate Acquisitions Corporation for the fiscal year ended December 31, 2013.
Please direct all correspondences concerning this filing and Westgate Acquisitions Corporation to this office.
Yours truly,
Leonard E. Neilson
:ae
Attachment
