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 22, 2013

Pamela A. Long
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549


          Re:  Essential Telecommunications, Inc.
               (formerly Beachgate Acquisition Corporation)
		File No. 0-54825

Dear Ms. Long:

     Attached for filing with the Securities and Exchange
Commission is Amendment No. 4 to the Essential Telecommunications,
Inc. (formerly Beachgate Acquisition Corporation) Form 10-12G which
updates information in the Recent Blank Check Companies section.



                         Sincerely,



                         /s/ Lee W. Cassidy