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:   Harcom Productions, Inc.

Dear Sirs:

We were previously the principal auditors for Harcom Productions, Inc. and
we reported on the financial statements of Harcom Productions, Inc. for the
period from March 31, 2007 to March 31, 2009.  We have read Harcom
Production, 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 Harcom Productions, 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