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:   The Estate Vault Inc.

Dear Sirs:

We were previously the principal auditors for The Estate Vault Inc. and we
reported on the financial statements of The Estate Vault Inc. for the period
from inception, November 30, 2007 to November 30, 2008.  We have read The
Estate Vault Inc.'s statements under Item 4 of its Form 8-K, dated
November 30, 2008, and we agree with such statements.

For the most recent fiscal period through to August 6, 2009, there have been
no disagreements between The Estate Vault 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
                  (702) 253-7499 Fax (702) 253-7501