Cassidy & Associates Attorneys at Law 215 Apolena Avenue Newport Beach, California 92662 ---------- Email: CassidyLaw@aol.com Telephone: 202/387-5400 Fax: 949/673-4525 March 20, 2013 Pamela A. Long Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Treegate Acquisition Corporation 		File No. 0-54832 Dear Ms. Long: Dear Ms. Long: Attached for filing with the Securities and Exchange Commission in response to the Commission's letter of March 4, 2013, is Amendment No. 3 to the Treegate 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. Conflicts of Interest 1. The noted disclosure has been amended and appears in the second paragraph of the section. General 2. The registrant notes the Staff's comment and intends to file the required reports as due. The Form 10-Q for the period ended September 30, 2012 will be filed as soon as the accounting for such period is completed. The Company expects such to be filed shortly. Sincerely, /s/ Lee W. Cassidy