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:   Aftermarket Enterprises, Inc.

Dear Sirs:

We were previously the principal auditors for Aftermarket Enterprises, Inc.
and we reported on the financial statements of Aftermarket Enterprises, Inc.
for the period from the year ending December 31, 2008 to August 04, 2009.
We have read Aftermarket Enterprises, Inc's statements under Item 4 of its
Form 8-K dated August 07, 2009, and we agree with such statements.

For the most recent fiscal period through to August 7, 2009, there have
been no disagreements between Aftermarket Enterprises, 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