HAM,
 LANGSTON &
  BREZINA, L.L.P.
Certified Public Accountants
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                                                                    EXHIBIT 16.1

July 15, 2005



Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Dear  Sir/Madam:

We  have  read  Item  4 included in the Form 8-K dated July 15, 2005 of Bluegate
Corporation  (the  "Registrant")  to  be  filed with the Securities and Exchange
Commission  and  are  in agreement with the statements contained in paragraphs 1
and  3,  except  that  we have no basis to agree or disagree that the statements
that  the  decision to change accountants was approved by the Registrant's audit
committee.  We  also  have  no  basis  to  agree  or disagree or that with other
statements  of  the  Registrant  contained  in  paragraph  2.

Sincerely,

/s/ Ham, Langston & Brezina, L.L.P.