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
November 19, 2012
Securities and Exchange Commission
Office of Document Control
100 F Street NE
Washington, D.C. 20549
Filed Via Edgar
Re:
Eastgate Acquisitions Corporation
Registration Statement
Form S-1
Commissioners:
On behalf of Eastgate Acquisitions Corporation (the “Registrant”) in connection with its registration statement on Form S-1 pursuant to the requirements of the Securities Act of 1933, as amended, and the applicable rules and regulations thereunder, please find herewith the following regarding the Registration Statement:
1.
One copy of the registration statement on Form S-1 including exhibits filed pursuant to the provisions of Regulation S-T.
2.
Funds for payment of the requisite filing fee, have been deposited by wire transfer into the Registrant's account (# CIK0001099574) at the US Bank. The filing fee has been calculated in accordance with Rule 457 under the Securities Act.
The registration statement covers the proposed offering by certain selling stockholders of 472,450 shares of its common stock. The registration statement includes the prospectus to be used for the offering.
The Registrant would like the registration statement declared effective as soon as possible and accordingly, would appreciate the Commission Staff's assistance in this regard.
Please direct your comments or questions with respect to the registration statement and the enclosed materials to the undersigned by telephone at (801) 733-0800, by FAX at (801) 733-0808, or by e-mail atLNeilsonLaw@aol.com. with a copy to the Registrant’s CEO, Anna Gluskin atgluskin.Anna@gmail.com.
Yours truly,
/S/ LEONARD E. NEILSON
Leonard E. Neilson
:ae
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