Exhibit 16.1
MOORE & ASSOCIATES, CHARTERED
ACCOUNTANTS AND ADVISORS
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August 17, 2009
U. S. Securities and Exchange Commission
450 Fifth Street NW
Washington DC 20549
Re: Town & Country Appraisal Service, Inc.
Dear Sirs:
We were previously the principal auditors for Town & Country Appraisal Service, Inc. and we reported on the financial statements of Town & Country Appraisal Service, Inc. for the year ended December 31, 2008 and for the interim period ended March 31, 2009. We have read Town & Country Appraisal Service, Inc.'s statements under Item 4 of its Form 8-K, dated August 7, 2009, and we agree with such statements.
For the most recent fiscal period through to August 7, 2009, there have been no disagreements between Town & Country Appraisal Service, Inc. and Moore & Associates, Chtd. on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of Moore & Associates, Chtd. would have caused it to make a reference to the subject matter of the disagreement in connection with its reports.
Yours truly,
/s/ Moore & Associates, Chartered
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Moore & Associates, Chartered
Las Vegas, Nevada
6490 West Desert Inn Road, Las Vegas, NV 89146
(702) 253-7499 Fax (702) 253-7501