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:   Eastgate Acquisitions Corporation

Dear Sirs:

We were previously the principal auditors for Eastgate Acquisitions
Corporation and we reported on the financial statements of Eastgate
Acquisitions Corporation for the period from inception, September 8, 1999
to July 29, 2009.  We have read Eastgate Acquisitions Corporation'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 Eastgate Acquisitions 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