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: Sidegate Acquisition Corporation 		File No. 0-54829 Dear Ms. Long: Attached for filing with the Securities and Exchange Commission is Amendment No. 4 to the Sidegate Acquisition Corporation Form 10-12G which updates information in the Recent Blank Check Companies section. Sincerely, /s/ Lee W. Cassidy