Coyote Hills Golf, Inc.
711 N. 81st Place
Mesa, Arizona 85207
September 21, 2009
| To: | James Allegretto |
| | Senior Assistant Chief Accountant |
| | United States Securities and Exchange Commission |
| | Division of Corporation Finance |
| | 100 F Street, N.E. |
| | Washington, D.C. 20549 |
| | |
| Re: | Coyote Hills Golf, Inc. (the “Registrant”) |
| | Form 8-K |
| | Filed July 24, 2009 |
| | File No.: 333-145088 |
Dear Sir or Madam:
On July 24, 2009, the Registrant filed a current report on Form 8-K regarding a change of its certifying accountants. Subsequently, On September 1, 2009, the Commission notified the Registrant that the PCAOB had revoked the registration of Moore & Associates, Chartered, the Registrant’s prior certifying accounting firm.
The Registrant hereby acknowledges that, if necessary, its present certifying accountants, De Joya Griffith & Company, LLC, are prepared to re-audit any period, as may be required.
Sincerely,
/s/ Mitch Powers
Mitch Powers
President
Coyote Hills Golf, Inc.
