Peter Mylchreest will be taking on Mick Brooks in the Charlie Frost Trophy for a place in finals night.
The game will be after their league clash on May 22.
Gateway overcame current league leaders Claremont in the first round on February 27, whilst Mitre were victorious against Glasshouse.
The only time the two teams met this season resulted in a 7-2 victory for the defending champions of the Liverpool Open Darts League.
Also in the draw, Peg Legs, represented by Steve Geddes will welcome O.D.V.A., represented by Danny Wooder to Dingle in the first of the games in this round.
Then on the same night as Mitre’s tie against Gateway, Keith Parkinson from Newstead A and Alan Condon from Newstead B go head to head at their home pubs following their league fixture.
And then Ian Fazakerley from Ship and Mitre A will travel to Huyton to take on Steve Leek from the Oak Tree.