Exhibit 16.1
MOORE & ASSOCIATES, CHARTERED
ACCOUNTANTS AND ADVISORS
PCAOB REGISTERED
January 15, 2009
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Dear Sir/Madam:
We have read the statements included under Item 4.02 in the Form 8-K dated January 15, 2009 of Shade Down Under, Inc. (the "Company") to be filed with the Securities and Exchange Commission and we agree with these statements.
Very truly yours,
/s/ Moore & Associates, Chartered
Moore & Associates, Chartered
Las Vegas, Nevada
6490 WEST DESERT INN ROAD, LAS VEGAS, NEVADA 89146 (702) 253-7499 Fax: (702)253-7501
