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:   Nine Mile Software, Inc.

Dear Sirs:

We were previously the principal auditors for Nine Mile Software, Inc. and we
reported on the financial statements of Nine Mile Software, Inc. for the
period from inception, November 30, 2006 to June 30, 2009.  We have read Nine
Mile Software, 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 through to August 7, 2009, there have been
no disagreements between Nine Mile Software, 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