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:   Reshoot & Edit

Dear Sirs:

We were previously the principal auditors for Reshoot & Edit and we reported
on the financial statements of Reshoot & Edit for the period from inception,
August 23, 2006 to May 31, 2009. We have read Reshoot & Edit'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 Reshoot & Edit 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