[Correspondence to the SEC]

BLUEGATE CORPORATION

701 North Post Oak, Road, Suite 600

Houston, Texas 77024

voice:  (713) 686-1100

fax:  713-682-7402

July 11, 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;

The Company submits the following acknowledgements:

Bluegate Corporation acknowledges that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing.

Bluegate Corporation acknowledges that the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing.

Bluegate Corporation may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Respectfully yours,

/s/ Charles E. Leibold

Charles E. Leibold

Chief Financial Officer