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:   Muskoka Flooring Corporation

Dear Sirs:

We were previously the principal auditors for Muskoka Flooring Corporation
and we reported on the financial statements of Muskoka Flooring Corporation
for the period from inception, July 20, 2005 to December 31, 2008.  We have
read Muskoka Flooring Corporation's 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 August 6, 2009, there have been
no disagreements between Muskoka Flooring Corporation 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