[Correspondence to the SEC]

BLUEGATE CORPORATION

701 North Post Oak, Road, Suite 600

Houston, Texas 77024

voice:  (713) 686-1100

fax:  713-682-7402

December 21, 2009

H. Christopher Owings

United States Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 3561

Washington, D. C. 20549-3561

Re: Bluegate Corporation

      Preliminary Information Statement on Schedule 14C filed November 10, 2009

      File No. 000-22711

Dear Mr. Owings:

Based upon verbal correspondence with one of your representatives on December 18, 2009, we will need additional time until January 19, 2010 to respond to your comment letter dated December 8, 2009.

Attached below please find our acknowledgement letter.

Respectfully yours,

/s/ Charles E. Leibold

Charles E. Leibold

Chief Financial Officer