COVER 2 filename2.txt Cassidy & Associates Attorneys at Law 215 Apolena Avenue Newport Beach, California 92662 ---------- Email: CassidyLaw@aol.com Telephone: 202/387-5400 Fax: 949/673-4525 November 26, 2012 Amanda Ravitz United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Sagetree Acquisition Corporation Amendment No. 1 to Form 10 Form 10-Q File No. 000-54722 Dear Ms. Ravitz: By this letter the Company responds to the comment letter of the Securities and Exchange Commission dated November 2, 2012. 1. The representation letter is filed herewith. Sincerely, Lee W. Cassidy