Exhibit 16.1

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


August 6, 2009

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

Re:   Xcellink International, Inc.

Dear Sirs:

We were previously the principal auditors for Xcellink International, Inc.
and we reported on the financial statements of Xcellink International,Inc.
for the period from inception, July 15, 2005 to May 31, 2009.  We have read
Xcellink International, Inc's statements under Item 4 of its Form 8-K, dated
August 6, 2009, and we agree with such statements.

For the most recent fiscal period through to August 6, 2009, there have been
no disagreements between Xcellink International, 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