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 |
September 25, 2013
Securities and Exchange Commission
Office of Document Control
100 F Street NE
Washington, D.C. 20549
VIA: EDGAR
Re:
Eastgate Acquisitions Corporation
Amendment No. 1 to
Form 10-K/A (for the period ended December 31, 2012)
File No. 000-52886
To Whom It May Concern:
Please find herewith transmitted by EDGAR, Amendment No. 1 to the Form 10-K filed on April; 16, 2013 on behalf of Eastgate Acquisitions Corporation for the year ended December 31, 2012.
Amendment No. 1 is being filed in response to Comment 3 of the Staff’s letter dated September 18, 2013 in connection with the Company’s registration statement filed on Form S-1. Comment 3 reads as follows:
Comment 3.
Where applicable, please amend the Form 10-K for the fiscal year ended December 31, 2012 to conform to the disclosure in the Form S-1, as revised pursuant to our prior comments.
In response to the above comment, the Company has revised Amendment No. 1 to its Form 10-K to conform to disclosures in its amended Form S-1, as revised pursuant to the Staff’s prior comments.
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In response to the Staff’s letter, we are attaching to this letter as Attachment No. 1 a written statement by the Company acknowledging those items set forth in the Staff’s letter.
Please direct all correspondences concerning this filing and Eastgate Acquisitions Corporation to this office.
Yours truly,
/s/ Leonard E. Neilson
Leonard E. Neilson
:ae
Attachment
Attachment No. 1
EASTGATE ACQUISITIONS CORPORATION
2681 East Parleys Way, Suite 204
Salt Lake City, Utah 84109
Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549
To whom it may concern:
In connection with the response of Eastgate Acquisitions Corporation (the “Company”) to Comment 3 of the SEC letter dated September 18, 2013 concerning the Company’s Form S-1 registration statement, SEC File No. 333–185050, the Company hereby acknowledges that:
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the company is responsible for the adequacy and accuracy of the disclosure in the filings;
●
staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and
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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.
Sincerely,
Eastgate Acquisitions Corporation
By: /S/ ANNA GLUSKIN
Its:
Chief Executive Officer
Dated September 25, 2013
