DESERT GATEWAY, INC.
414 SE WASHINGTON BLVD., #102
BARTLESVILLE, OKLAHOMA 74006
26 August 2008
John Reynolds, Assistant Director
Office of Emerging Growth Companies
United States Security and Exchange Commission
Division of Corporation Finance
Mail Stop 0304
Washington, D.C. 20549
Desert Gateway, Inc.
Registration Statement on Form 10
Filed June 27, 2008
File No. 0-53293
Dear Director Reynolds:
Desert Gateway, Inc. (the Company), has responded to comments contained in the letter of the Staff of the Securities and Exchange Commission (the Commission) dated August 5, 2008, regarding the Registration Statement on Form 10 filed with the Commission on June 27, 2008. The Company is advised by your staff that you cannot respond timely so as to resolve all comments before the expiration of 60 days from the initial date of filing the Form 10. The Company hereby requests the withdrawal of its Registration Statement on Form 10 and the Amendment thereto, SEC File No. 0-53293. If the Staff has any questions or comments, please call our legal counsel, John Heskett at (918) 336-1773.
Very truly yours,
/s/ Robert Wilson
President and Chief Executive Officer