[Correspondence to the SEC]

BLUEGATE CORPORATION

701 North Post Oak, Road, Suite 600

Houston, Texas 77024

voice:  (713) 686-1100

fax:  713-682-7402

June 25, 2008

H. Christopher Owings, Scott Anderegg and Mara L. Ransom

United States Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 3561

Washington, D. C. 20549-3561

Re: Bluegate Corporation

      File No. 333-145492

Dear Mr. Owings, Mr. Anderegg and Ms. Ransom;

This letter is in response to your comments contained in the letter to our Chief Executive Officer, Stephen J. Sperco, dated May 12, 2008.

Enclosed please find our acknowledgement letter and memorandum of responses.

Respectfully yours,

/s/ Charles E. Leibold

Charles E. Leibold

Chief Financial Officer