SAGETREE ACQUISITION CORPORATION
                                 9111 Cross Park Drive
                            Knoxville, Tennessee 37923
                                       ----------

                                      865-397-0389

                                  November 26, 2012

Securities and Exchange Commission
Division of Corporation Finance
Washington, DC 20549

                                   Re: Sagetree Acquisition Corporation
                                         Registration Statement on Form 10
                                         File No. 000-54722

To the Securities and Exchange Commission:

     Sagetree Acquisition Corporation (the "Company") has filed with the
Securities and Exchange Commission (the "Commission") its registration
statement on Form 10(the "Registration Statement").  In regard to the
Registration Statement, the Company and its management acknowledge that:

     The Company is responsible for the adequacy and accuracy of the
     disclosure in the filing;

     The comments of the Staff of the Securities and Exchange Commission
     or changes to the disclosure in response to such comments do not foreclose
     the Commission from taking any action with respect to the filing; and

     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,
                                SAGETREE ACQUISITION CORPORATION


                                By: Robert Ritch
                                      President