MOORE & ASSOCIATES, CHARTERED
ACCOUNTANTS AND ADVISORS
August 11, 2009
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washingotn, DC 20549
Dear Sir/Madam:
We have read the statements included under Item 4.01 in the form 8K dated August 6, 2009, of El Palenque Vivero, Inc. (the “Company”) to be filed with the Securities and Exchange Commission and we agree with such statements insofar as they relate to our dismissal and our audits for the years ended September 31, 2008 and 2007, and our review of interim financial statements.
Very Truly Yours,
/s/ Moore & Associates, Chartered
Moore & Associates, Chartered
Las Vegas, Nevada
August 11, 2009
6490 WEST DESERT INN RD, LAS VEGAS, NEVADA 89146 (702) 253-7499 Fax: (702)253-7501
