-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, D8/N42ZNZdgI4ZtXFzDnx8LuY7hAAnFk8qZm4CI6iJ8uTHDrcdkRsm2QkqiP+kKG Qk7GJ1uYoBwigd5YweqnVw== 0001140361-07-017236.txt : 20071018 0001140361-07-017236.hdr.sgml : 20071018 20070824154816 ACCESSION NUMBER: 0001140361-07-017236 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070824 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BLUEGATE CORP CENTRAL INDEX KEY: 0000768216 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 870565948 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 701 NORTH POST OAK ROAD STREET 2: SUITE 600 CITY: HOUSTON STATE: TX ZIP: 77024 BUSINESS PHONE: 7136861100 MAIL ADDRESS: STREET 1: 701 NORTH POST OAK ROAD STREET 2: SUITE 600 CITY: HOUSTON STATE: TX ZIP: 77024 FORMER COMPANY: FORMER CONFORMED NAME: CRESCENT COMMUNICATIONS INC DATE OF NAME CHANGE: 20010921 FORMER COMPANY: FORMER CONFORMED NAME: BERENS INDUSTRIES INC DATE OF NAME CHANGE: 19990823 FORMER COMPANY: FORMER CONFORMED NAME: NATIONAL AIR CORP DATE OF NAME CHANGE: 19970521 CORRESP 1 filename1.htm corresp.htm
 
CORRESPONDENCE

Request for Acceleration; The Company/Registrant’s Acknowledgments; and Memorandum of Responses.

Bluegate Corporation
701 North Post Oak Road, Suite 600
Houston, Texas 77024
From the desk of:
Charles E. Leibold
Chief Financial Officer of
Bluegate Corporation

To:    Philip L. Rothenberg, Staff Attorney, and Karen J. Garnett, Assistant Director
    Mail Stop 4561
    Division of Corporate Finance, Securities and Exchange Commission
    Washington, D.C. 20549-7010
                  
With copy to:   Joel Seidner, Esq.
    880 Tully Road #50, Houston, Texas 77079
    voice: (281) 493-1311      fax: (281) 667-3292
        
August 24, 2007

Ref:    Bluegate Corporation (the “Company” and the “Registrant”)
    Form SB-2
    SEC File number 333-145492
    Filing date: August 16, 2007
 
Dear Philip L. Rothenberg and Karen J. Garnett:

Request for Acceleration of Effectiveness of Form SB-2;
the Company/Registrant’s Acknowledgments; and
Memorandum of Responses.


My name is Charles E. Leibold.  I am the Chief Financial Officer of Bluegate Corporation (the “Registrant”).  I am the Registrant’s authorized signatory for this Request for Acceleration; the Company/Registrant’s Acknowledgments; and Memorandum of Responses.

Request for Acceleration of Effectiveness of Form SB-2.  The Registrant requests that the effectiveness of above referenced Form SB-2 be accelerated to be August 30, 2007 at 9 A. M. EST.
 
 
The Company/Registrant’s Acknowledgments.  The Company/Registrant acknowledges that:

(a)
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;

(b)
The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Filing effective, does not relieve the Company/Registrant from its full  responsibility for the adequacy and accuracy of the disclosure in the Filing; and
 
 
(c)
The Company/Registrant may not assert the staff comments or 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.

Memorandum of Responses.

Response to Staff comment number 1 about filings using an outdated form of certification for exhibits 31.1 and 31.2:

On August 24, 2007, the registrant filed one amended Form 10-KSB and two amended Forms 10-QSB with the correct certifications for exhibits 31.1 and 31.2 as Form 10-KSB/A for the fiscal year ended 12-31-06; and as two Forms 10-QSB/A for the fiscal quarters ended 3-31-07 and 6-30-07.

Thank you.


   
/s/ Charles E. Leibold
   
Charles E. Leibold
   
Chief Financial Officer of Bluegate Corporation
 
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