BioNeutral (BONU) 8-K/A Entry into a Material Definitive Agreement

Exhibit 16.1

Webb & Company, P.A. Certified Public Accountants

February 20, 2009

Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

RE: BioNeutral Group. Inc. (f/k/a Moonshine Creations. Inc.)

File Ref. No. 333-149235

We have read the statements of BioNeutral Group, Inc. (f/k/a Moonshine Creations, Inc.) pertaining to our firm included under hem 4.01 of Form 8-K/A dated February 20, 2009 and agree with such statements as they pertain to our firm.

Regards,

/S/ WEBB & COMPANY, P.A.

WEBB & COMPANY, P.A.

Certified Public Accountants