Exhibit 16.1

MOORE & ASSOCIATES, CHARTERED
  ACCOUNTANTS AND ADVISORS
      PCAOB REGISTERED


August 7, 2009

U. S. Securities and Exchange Commission
450 Fifth Street NW
Washington DC  20549

Re: Yellow Hill Energy Inc.

Dear Sirs:

We were previously the principal auditors for Yellow Hill Energy Inc. and we
reported on the financial statements of Yellow Hill Energy Inc. for the period
from inception, March 14, 2007 to April 30, 2009. We have read Yellow Hill
Energy 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 ended April 30, 2009, there have been no
disagreements between Yellow Hill Energy 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
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