Exhibit 16.1

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


August 24, 2009


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


Re:   Tone in Twenty


Dear Sirs:

We were previously the principal auditors for Tone in Twenty (the
"Company"), and we reported on the financial statements of the Company for
the period from inception, August 4, 2006 to the fiscal year ending August
31, 2008, and reviewed the financial statements for the interim periods
thereafter.  We have read the Company's statements under Item 4.01 of its
Form 8-K, dated August 24, 2009, and we agree with such statements.

For the most recent fiscal periods through to our dismissal on August 24,
2009, there have been no disagreements between the Company 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
- ---------------------------------
    Moore & Associates, Chartered
    Las Vegas, Nevada


             6490 West Desert Inn Road, Las Vegas, NV 89146
                   (702) 253-7499 Fax (702) 253-7501