Exhibit 16.1

MOORE & ASSOCIATES, CHARTERED
  ACCOUNTANTS AND ADVISORS
  ------------------------
      PCAOB REGISTERED


August 6, 2009

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

Re:   BRAND NEUE CORP

Dear Sirs:

We were previously the principal auditors for BRAND NEUE CORP (fka Qele
Resources) and we reported on the financial statements of BRAND NEUE CORP for
the period from inception, March 15, 2007 to June 2, 2009.  We have read
BRAND NEUE CORP (fka Qele Resources) statements under Item 4 of its Form 8-K,
dated August 6, 2009, and we agree with such statements.

For the most recent fiscal period through to March 31, 2009, there have been
no disagreements between BRAND NEUE CORP (fka Qele Resources) 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