Cassidy & Associates Attorneys at Law 215 Apolena Avenue Newport Beach, California 92662 ---------- Email: CassidyLaw@aol.com Telephone: 202/387-5400 Fax: 949/673-4525 October 10, 2012 United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Treegate Acquisition Corporation Gentlemen: I attach for filing the registration on Form 10-12g for Treegate Acquisition Corporation Sincerely, /s/ Lee W. Cassidy