----

----

| x | Annual Report Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934 |
|---|--------------------------------------------------------------------------------------|

|  o | Transition Report Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934 |
|---------|------------------------------------------------------------------------------------------|

| Nevada                          | 87-0639379                           |
|---------------------------------|--------------------------------------|
| (State or other jurisdiction of | (I.R.S. Employer Identification No.) |
| incorporation or organization)  |                                 |

| Large accelerated filer                       | o      | Accelerated filer         | o      |
|-----------------------------------------------|--------|---------------------------|--------|
| Non-accelerated filer                         | o      | Smaller reporting company | x      |
| (Do not check if a smaller reporting company) |   |                      |   |

----

|   | (a) | Exhibits |
|--------|-----|----------|

| Exhibit No. |           Exhibit Name |
|-------------|--------------------------------------------------------------------------|

|   |  3.1* |   | Certificate of Incorporation |
|--------|------------|--------|------------------------------|

|   |  3.2* |   | By-Laws |
|--------|------------|--------|---------|

|   |  4.1* |   | Instrument defining rights of stockholders (See Exhibit No. 3.1, Certificate of Incorporation) |
|--------|------------|--------|------------------------------------------------------------------------------------------------|

|   | 31.1 |   | Certification of C.E.O. and Principal Accounting Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 |
|--------|------|--------|--------------------------------------------------------------------------------------------------------------------|

|   | 32.1 |   | Certification of C.E.O. and Principal Accounting Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 |
|--------|------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | * | Previously filed as an Exhibit to the Form 10-SB filed February 6, 2008. |
|--------|---|--------------------------------------------------------------------------|

----

----

|                                                                                                              |  Page |
|-------------------------------------------------------------------------------------------------------------------|------------|
|                                                                                                              |       |
|  Audit Report of Independent Accountants                                                           | 5          |
|                                                                                                              |       |
|  Balance Sheets – December 31, 2009 and 2008                                                           |  6    |
|                                                                                                              |       |
|  Statements of Operations for the Years Ended December 31, 2009 and 2008       |  7    |
|                                                                                                              |       |
|  Statement of Stockholder’s Equity for the Years Ended December 31, 2009 and 2008                      |  8    |
|                                                                                                              |       |
|  Statement of Cash Flows for the Years Ended December 31, 2009 and 2008                       |  9    |
|                                                                                                              |       |
|  Notes to Financial Statements                                                                |  10   |

----

----

| WESTGATE ACQUISITIONS CORPORATION                                          |   |
|----------------------------------------------------------------------------|--------|
| (A Development Stage Company)                                              |   |
| Balance Sheets                                                             |   |
|                                                                       |   |   |   |   |   |   |   |   |   |
|                                                                       |   |   |   |   |   |   |   |   |   |
|                                                                       |   |   |   |   |   |   |   |   |   |
|                                                                       |   |   |   |   |   |   |   |   |   |
| ASSETS                                                                     |   |
|                                                                       |   |   |   |   |   |   |   |   |   |
|                                                                       |   |   |   |          December 31,           |   |         December 31, |   |
|                                                                       |   |   |   | 2009 |   | 2008 |   |
|                                                                       |   |   |   |   |   |   |   |
|                                                                       |   |   |   |   |   |   |   |   |   |
| CURRENT ASSETS                                                             |   |   |   |   |   |   |
|                                                                       |   |   |   |   |   |   |   |   |   |
| Cash                                                                       |   |   | $ | - |   |   | $ | - |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |
| Total Current Assets                                                       |   |   | - |   |   |   | - |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |
| TOTAL ASSETS                                                               |   | $ | - |   |   | $ | - |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |
| LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)                             |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |
| CURRENT LIABILITIES                                                        |   |   |   |   |   |   |   |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |
| Accounts payable                                                           |   | $ | 1,500 |   |   | $ | 2,415 |   |
| Note payable - related party                                               |   |   | 46,197 |   |   |   | 29,405 |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |
| Total Current Liabilities                                                  |   |   | 47,697 |   |   |   | 31,820 |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |
| STOCKHOLDERS' EQUITY (DEFICIT)                                             |   |   |   |   |   |   |   |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |
| Common stock;20,000,000 shares authorized;                                 |   |   |   |   |   |   |   |   |
|   at $0.00001 par value, 1,500,000 shares issued                 |   |   |   |   |   |   |   |   |
|   and outstanding                                                |   |   | 15 |   |   |   | 15 |   |
| Additional paid-in capital                                                 |   |   | 17,685 |   |   |   | 11,685 |   |
| Deficit accumulated during the development stage                           |   |   | (65,397 | ) |   |   | (43,520 | ) |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |
| Total Stockholders' Equity (Deficit)                                       |   |   | (47,697 | ) |   |   | (31,820 | ) |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |
| TOTAL LIABILITIES AND STOCKHOLDERS'                                        |   |   |   |   |   |   |   |   |
|   EQUITY (DEFICIT)                                               |   | $ | - |   |   | $ | - |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |
| The accompanying notes are an integral part of these financial statements. |   |
|                                                                       |   |   |   |

----

| WESTGATE ACQUISITIONS CORPORATION                                         |   |
|---------------------------------------------------------------------------|--------|
| (A Development Stage Company)                                             |   |
| Statements of Operations                                                  |   |
|                                                                      |   |
|                                                                      |   |   |   |   |   |   |   |   |   | From |   |
|                                                                      |   |   |   |   |   |   |   |   |   | Inception on |   |
|                                                                      |   |   |   |   |   |   |   |   |   | September 8, |   |
|                                                                      |   |   |   | For the Years Ended |   |   | 1999 Through |   |
|                                                                      |   |   |   | December 31, |   |   | December 31, |   |
|                                                                      |   |   |   | 2009 |   |   | 2008 |   |   | 2009 |   |
|                                                                      |   |   |   |   |   |   |   |   |   |   |   |
| REVENUES                                                                  |   | $ | - |   |   | $ | - |   |   | $ | - |   |
|                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| EXPENSES                                                                  |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| General and                                                               |   |   |   |   |   |   |   |   |   |   |   |   |
|   administrative                                                |   |   | 18,187 |   |   |   | 26,175 |   |   |   | 60,617 |   |
|                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Total Expenses                                                            |   |   | 18,187 |   |   |   | 26,175 |   |   |   | 60,617 |   |
|                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| LOSS FROM OPERATIONS                                                      |   |   | (18,187 | ) |   |   | (26,175 | ) |   |   | (60,617 | ) |
|                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| OTHER EXPENSES                                                            |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Interest expense                                                          |   |   | (3,690 | ) |   |   | (1,090 | ) |   |   | (4,780 | ) |
|                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Total Other Expenses                                                      |   |   | (3,690 | ) |   |   | (1,090 | ) |   |   | (4,780 | ) |
|                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| LOSS BEFORE INCOME TAXES                                                  |   |   | (21,877 | ) |   |   | (27,265 | ) |   |   | (65,397 | ) |
|                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| PROVISION FOR INCOME TAXES                                                |   |   | - |   |   |   | - |   |   |   | - |   |
|                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| NET LOSS                                                                  |   | $ | (21,877 | ) |   | $ | (27,265 | ) |   | $ | (65,397 | ) |
|                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| BASIC LOSS PER SHARE                                                      |   | $ | (0.01 | ) |   | $ | (0.02 | ) |   |   |   |   |
|                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| WEIGHTED AVERAGE NUMBER                                                   |   |   |   |   |   |   |   |   |   |   |   |   |
|   OF SHARES OUTSTANDING                                         |   |   | 1,500,000 |   |   |   | 1,500,000 |   |   |   |   |   |
|                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                      |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| The accompanying notes are an integral part of these financial statements |   |
|                                                                      |   |   |   |

----

| WESTGATE ACQUISITIONS CORPORATION                                          |   |
|----------------------------------------------------------------------------|--------|
| (A Development Stage Company)                                              |   |
| Statements of Stockholders' Equity (Deficit)                               |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   | Deficit |   |   |   |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   | Accumulated |   |   | Total |   |
|                                                                       |   |   |   |   |   |   |   | Additional |   |   | During the |   |   |       Stockholders'         |   |
|                                                                       |   | Common Stock |   |   | Paid-In |   |   | Development |   |   | Equity |   |
|                                                                       |   | Shares |   |   | Amount |   |   | Capital |   |   | Stage |   |   | (Deficit) |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balance at inception on September 8, 1999                                  |   | - |   |   | $ | - |   |   | $ | - |   |   | $ | - |   |   | $ | - |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Common stock issued for cash on                                            |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   September 8, 1999 at $0.0003 per share                         |   | 1,500,000 |   |   |   | 15 |   |   |   | 485 |   |   |   | - |   |   |   | 500 |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net loss from inception on September 8, 1999                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   through December 31, 1999                                      |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |   |   | - |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 1999                                                 |   | 1,500,000 |   |   |   | 15 |   |   |   | 485 |   |   |   | - |   |   |   | 500 |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net loss for the period from January 1, 2000                               |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   through December 31, 2004                                      |   | - |   |   |   | - |   |   |   | - |   |   |   | (3,320 | ) |   |   | (3,320 | ) |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2004                                                 |   | 1,500,000 |   |   |   | 15 |   |   |   | 485 |   |   |   | (3,320 | ) |   |   | (2,820 | ) |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Services contributed by shareholders                                       |   | - |   |   |   | - |   |   |   | 500 |   |   |   | - |   |   |   | 500 |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net loss for the year ended                                                |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   December 31, 2005                                              |   | - |   |   |   | - |   |   |   | - |   |   |   | (600 | ) |   |   | (600 | ) |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2005                                                 |   | 1,500,000 |   |   |   | 15 |   |   |   | 985 |   |   |   | (3,920 | ) |   |   | (2,920 | ) |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Services contributed by shareholders                                       |   | - |   |   |   | - |   |   |   | 1,700 |   |   |   | - |   |   |   | 1,700 |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net loss for the year ended                                                |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   December 31, 2006                                              |   | - |   |   |   | - |   |   |   | - |   |   |   | (5,853 | ) |   |   | (5,853 | ) |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2006                                                 |   | 1,500,000 |   |   |   | 15 |   |   |   | 2,685 |   |   |   | (9,773 | ) |   |   | (7,073 | ) |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Services contributed by shareholders                                       |   | - |   |   |   | - |   |   |   | 3,000 |   |   |   | - |   |   |   | 3,000 |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net loss for the year ended                                                |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    December 31, 2007                                        |   | - |   |   |   | - |   |   |   | - |   |   |   | (6,482 | ) |   |   | (6,482 | ) |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2007                                                 |   | 1,500,000 |   |   |   | 15 |   |   |   | 5,685 |   |   |   | (16,255 | ) |   |   | (10,555 | ) |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Services contributed by shareholders                                       |   | - |   |   |   | - |   |   |   | 6,000 |   |   |   | - |   |   |   | 6,000 |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net loss for the year ended                                                |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|    December 31, 2008                                        |   | - |   |   |   | - |   |   |   | - |   |   |   | (27,265 | ) |   |   | (27,265 | ) |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2008                                                 |   | 1,500,000 |   |   | $ | 15 |   |   | $ | 11,685 |   |   | $ | (43,520 | ) |   | $ | (31,820 | ) |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Services contributed by shareholders                                       |   | - |   |   |   | - |   |   |   | 6,000 |   |   |   | - |   |   |   | 6,000 |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net loss for the year ended                                                |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|   December 31, 2009                                              |   | - |   |   |   | - |   |   |   | - |   |   |   | (21,877 | ) |   |   | (21,877 | ) |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2009                                                 |   | 1,500,000 |   |   | $ | 15 |   |   | $ | 17,685 |   |   | $ | (65,397 | ) |   | $ | (47,697 | ) |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| The accompanying notes are an integral part of these financial statements. |   |

----

| WESTGATE ACQUISITIONS CORPORATION                                          |                                    |
|----------------------------------------------------------------------------|-----------------------------------------|
| (A Development Stage Company)                                              |                                    |
| Statements of Cash Flows                                                   |                                    |
|                                                                       |                                    |
|                                                                       |                                    |   |   |   |   |   |   | From |   |
|                                                                       |                                    |   |   |   |   |   |   | Inception on |   |
|                                                                       |                                    |   |   |   |   |   |   | September 8, |   |
|                                                                       |                                    |   |   |   | For the Years Ended |   |   | 1999 Through |   |
|                                                                       |                                    |   |   |   | December 31, |   |   | December 31, |   |
|                                                                       |                                    |   |   |   | 2009 |   |   | 2008 |   |   |                  2009                 |   |
|                                                                       |                                    |   |   |   |   |   |   |   |   |   |   |   |
| CASH FLOWS FROM                                                            |                                    |   |   |   |   |   |   |   |   |
|   OPERATING ACTIVITIES                                           |                                    |   |   |   |   |   |   |   |   |
|                                                                       |                                    |   |   |   |   |   |   |   |   |   |   |   |
| Net loss                                                                   |                                    | $ | (21,877 | ) |   | $ | (27,265 | ) |   | $ | (65,397 | ) |
| Adjustments to reconcile net loss to net cash                              |                                    |   |   |   |   |   |   |   |   |   |   |   |
|   used by operating activities:                                  |                                    |   |   |   |   |   |   |   |   |   |   |   |
| Services contributed by shareholders                                       |                                    |   | 6,000 |   |   |   | 6,000 |   |   |   | 17,200 |   |
| Changes in operating assets and liabilities:                               |                                    |   |   |   |   |   |   |   |   |   |   |   |
| Change in accounts payable                                                 |                                    |   | (915 | ) |   |   | 2,415 |   |   |   | 1,500 |   |
|                                                                       |                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                       |  Net Cash Used by             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                       |     Operating Activities |   |    |   |   | (16,792 | ) |   |   | (18,850 | ) |   |   | (46,697 | ) |
|                                                                       |                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                       |                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| CASH FLOWS FROM INVESTING ACTIVITIES                                       |                                    |   | - |   |   |   | - |   |   |   | - |   |
|                                                                       |                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                       |                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| CASH FLOWS FROM FINANCING ACTIVITIES                                       |                                    |   |   |   |   |   |   |   |   |   |   |   |
|                                                                       |                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Common stock issued for cash                                               |                                    |   | - |   |   |   | - |   |   |   | 500 |   |
| Increase in note payable - related party                                   |                                    |   | 16,792 |   |   |   | 18,850 |   |   |   | 46,197 |   |
|                                                                       |                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                       |   Net Cash Provided by             |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                       |     Financing Activities |   |    |   |   | 16,792 |   |   |   | 18,850 |   |   |   | 46,697 |   |
|                                                                       |                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| NET DECREASE IN CASH                                                       |                                    |   | - |   |   |   | - |   |   |   | - |   |
|                                                                       |                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| CASH AT BEGINNING OF PERIOD                                                |                                    |   | - |   |   |   | - |   |   |   | - |   |
|                                                                       |                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| CASH AT END OF PERIOD                                                      |                                    | $ | - |   |   | $ | - |   |   | $ | - |   |
|                                                                       |                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                       |                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| SUPPLIMENTAL DISCLOSURES OF                                                |                                    |   |   |   |   |   |   |   |   |   |   |   |
| CASH FLOW INFORMATION                                                      |                                    |   |   |   |   |   |   |   |   |   |   |   |
|                                                                       |                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| CASH PAID FOR:                                                             |                                    |   |   |   |   |   |   |   |   |   |   |   |
|                                                                       |                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Interest                                                                   |                                    | $ | - |   |   | $ | - |   |   | $ | - |   |
| Income Taxes                                                               |                                    | $ | - |   |   | $ | - |   |   | $ | - |   |
|                                                                       |                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                       |                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
|                                                                       |                                    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| The accompanying notes are an integral part of these financial statements. |                                    |

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|                       |   | For the Years Ended |      |
|----------------------------|--------|---------------------|-----------|
|                       |   | December 31,        |      |
|                       |   | 2009                |      |   | 2008 |   |
|                       |   |                |      |   |   |   |
|  Loss (numerator)     |   | $                   | (23,377   | ) |   | $ | (22,225 | ) |
|  Shares (denominator) |   |                | 1,500,000 |   |   |   | 1,500,000 |   |
|                       |   |                |      |   |   |   |   |   |
|  Per share amount     |   | $                   | (0.02     | ) |   | $ | (0.01 | ) |
|                       |   |                |      |   |   |   |   |   |

----

|   | NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) |
|--------|----------------------------------------------------------------------------------|

|                                         |   | 2009    |    |   | 2008   |    |
|----------------------------------------------|--------|---------|---------|--------|--------|---------|
|                                         |   |    |    |   |   |    |
|  Deferred tax assets:                   |   |    |    |   |   |    |
|      NOL carryover       |   | $       | 19,756  |   |   | $       | 12,979 |   |
|      Valuation allowance |   |    | (19,756 | )      |   |    | (12,979 | ) |
|                                         |   |    |    |   |   |    |   |   |
|  Net deferred tax asset                 |   |  $ | -  |   |   |  $ | -  |   |
|                                         |   |    |    |   |   |    |   |   |

|                       |   | 2009   |   |   | 2008   |   |
|----------------------------|--------|--------|--------|--------|--------|--------|
|                       |   |   |   |   |   |   |
|  Book Income          |   | $      | (9,117 | )      |   | $      | (8,668 | ) |
|  Contributed services |   |   | 2,340  |   |   |   | 2,340 |   |
|  Valuation allowance  |   |   | 6,777  |   |   |   | 6,328 |   |
|                       |   |   |   |   |   |   |   |   |
|                       |   | $      | -      |   |   | $      | - |   |
|                       |   |   |   |   |   |   |   |   |

----

----

|   | The Company’s expenses are paid by its majority shareholder. The Company accrues interest on the amount payable to the shareholder at 10% per annum. The liability of $36,377 plus accrued interest of $4,780 are unsecured and due upon demand. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | The Company records the value of the services performed by its officers and directors as a contribution to capital. The amount contributed was $6,000 for the years ended December 31, 2009 and 2008. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|  Westgate Acquisitions Corporation                                      |
|------------------------------------------------------------------------------|
|                                                                         |
|                                                                         |
| By:    /S/    Geoff Williams    |
| Geoff Williams                                                               |
|  President, C.E.O. and Director                                         |
|  Principal Financial Officer                                            |
|  Principal Accounting Officer                                           |

|  Signature                                                                                                                                                         |  Title                          |  Date              |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------|-------------------------|
|                                                                                                                                                                    |                                 |                    |
|   /S/    Geoff Williams                                                                                                         |  President, C.E.O. and Director |  November 15, 2010 |
| Geoff Williams                                                                                                                                                          |  Principal Financial Officer    |                    |
|                                                                                                                                                                    |  Principal Accounting Officer   |                    |
|                                                                                                                                                                    |                                 |                    |
|                                                                                                                                                                    |                                 |                    |
|   /S/    Nancy Ah Chong                    |  Secretary and Director         |  November 15, 2010 |
|  Nancy Ah Chong                                                                                                                                                    |                                 |                    |
|                                                                                                                                                                    |                                 |                    |

----

|   | 1. | I have reviewed this annual report on Amendment No. 1 to the Form 10-K/A of Westgate Acquisitions Corporation; |
|--------|----|----------------------------------------------------------------------------------------------------------------|

|   | 2. | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 3. | Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 4. | The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
|--------|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a. | Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
|--------|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | b. | Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | c. | Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | d. | Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 5. | The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions): |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a. | All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | b. | Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting. |
|--------|----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Date: | November 15, 2010 |
|-------|-------------------|

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