Cassidy & Associates Attorneys at Law 215 Apolena Avenue Newport Beach, California 92662 ---------- Email: CassidyLaw@aol.com Telephone: 202/387-5400 Fax: 949/673-4525 February 19, 2013 Pamela A. Long Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Sidegate Acquisition Corporation 		File No. 0-54829 Dear Ms. Long: Attached for filing with the Securities and Exchange Commission in response to the Commission's letter of February 13, 2013, is Amendment No. 2 to the Sidegate Acquisition Corporation Form 10-12G. The following response addresses the comment of the reviewing staff of the Commission as set forth in its comment letter. Business 1. The noted disclosure has been added and appears in the first paragraph of the Business section. Recent Blank Check Companies 2. The requested disclosure has been added and appears beginning page 21. Conflicts of Interest 3. The requested disclosure has been added and appears on page 26. Sincerely, /s/ Lee W. Cassidy