CORRESP

                Cassidy & Associates
                  Attorneys at Law
                 215 Apolena Avenue
           Newport Beach, California 92662
                     ----------
             Email:  CassidyLaw@aol.com



Telephone: 202/387-5400              Fax:  949/673-4525

                  October 5, 2012

Amanda Ravitz, Esq.
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

     Re:  Saddletree Acquisition Corporation
          Amendment No. 1 to Form 10
          File No. 000-54723

Dear Ms. Ravitz:

     By this letter the Company responds to the comment letter of the
Securities and Exchange Commission dated September 27, 2012.

     1.   We continue to disagree that the activities of Tiber Creek
constitute an improper public solicitation of the sale of the securities
of the various reporting companies that  are sometimes used by Tiber Creek
to reincorporate client companies in Delaware as part of the process of
registering their securities.

     Tiber Creek looks to locate companies that may wish to take their
business public.  In that regard, Tiber Creek advertises for companies that
may wish to go public.  It does not advertise reporting companies for sale.
Tiber Creek receives contact from a potential client by telephone call or
email, and Tiber Creek will then discuss with that potential client the
advantages and disadvantages of being a public company.  If such a client
determines it would like to become a public company, Tiber Creek assists it
in such endeavor by assisting it in preparing and filing a registration
statement pursuant to the Securities Act of 1933 which process may, or may
not, also involve a business combination with an existing reporting company.

     After a change in control of a reporting company occurs, if such
method is determined by the client to be of interest and use to it, new
management typically issues securities to its insiders.  Subsequently if
and when a business combination occurs, additional securities of the
company may be issued as part of that combination.  These securities
are issued by new management under Section 4(2) and the applicable rules
of Regulation D.

     We note that even if we did agree with your premise about
solicitation , it is about to be mooted by the implementation of the
provisions mandated by the Jumpstart our Business Startup Act which
provide for public solicitation of Rule 506 offerings.

     The comment period expires this week and the new rules are
imminent.

     2.  We attach as an exhibit the written acknowledgements as
requested in the comment letter.


                              Sincerely,

                              Lee W. Cassidy

CORRESP

             SADDLETREE ACQUISITION CORPORATION
                 215 Apolena Avenue
           Newport Beach, California 92662
                     ----------
             Email:  CassidyLaw@aol.com



Telephone: 202/387-5400              Fax:  949/673-4525

                    October 5, 2012


                                     October 5, 2012

Securities and Exchange Commission
Division of Corporation Finance
Washington, DC 20549

          Re: Saddletree Acquisition Corporation
              Registration Statement on Form 10
              File No. 000-54723

To the Securities and Exchange Commission:

     Saddletree Acquisition Corporation (the "Company") has filed with
the Securities and Exchange Commission (the "Commission") its registration
statement on Form 10(the "Registration Statement").  In regard to the
Registration Statement, the Company and its management acknowledge that:

     The Company is responsible for the adequacy and accuracy of the
     disclosure in the filing;

     The comments of the Staff of the Securities and Exchange Commission
     or changes to the disclosure in response to such comments do not
     foreclose the Commission from taking any action with respect to the
     filing; and

     The Company may not assert Staff comments as a defense in any
      proceeding initiated by the Commission or any person under the
      federal securities laws of the United States.


                                Sincerely,
                                SADDLETREE ACQUISITION CORPORATION


                                By: James M. Cassidy
                                      President