Exhibit 16.1
| [Letterhead of MacKay LLP] |
March 26, 2009
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
USA
Dear Ladies and Gentlemen,
We are the former independent auditors for Xcellink International Inc., a Nevada corporation (the “Company”). We have read the Company’s current report on Form 8-K/A dated March 26, 2009 (the “Form 8-K”) and are in agreement with the disclosures regarding our firm as included in the Form 8-K to be filed with the Securities and Exchange Commission. We have no basis to agree or disagree with other statements of the Company contained therein.
Yours very truly,
/s/ MacKay LLP
MACKAY LLP
Chartered Accountants