Exhibit 16.1

MOORE & ASSOCIATES, CHARTERED
  ACCOUNTANTS AND ADVISORS
  ------------------------
      PCAOB REGISTERED


August 4, 2009

U. S. Securities and Exchange Commission
450 Fifth Street NW
Washington DC  20549

Re:   Mobieyes Software, Inc.

Dear Sirs:

We were previously the principal auditors for Mobieyes Software, Inc. and
we reported on the financial statements of Mobieyes Software, Inc. for the
period from inception, January 15, 2009 to April 30, 2009. We have read
Mobieyes Software, Inc.'s statements under Item 4 of its Form 8-K, dated
August 4, 2009, and we agree with such statements.

For the most recent fiscal period through to August 4, 2009, there have
been no disagreements between Mobieyes 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