EXHIBIT 16.1

Malone-Bailey, P.C.
10350 Richmond Ave., Suite 800
Houston, TX 77042
Telephone: (713) 343-4200
Fax: (713) 266-1815


November 10, 2008


Securities and Exchange Commission
100 F. Street, N.E.
Washington, DC 20549

Gentlemen:

We have read the  statements  made by Momentum  BioFuels,  Inc. (the  "Company")
pursuant to Item 4.01(a) of Form 8-K, as part of the Form 8-K to be filed by the
Company  on or about  November  12,  2008  (copy  attached.)  We agree  with the
statements  concerning  our firm  contained  in the first  sentence in the first
paragraph  and the third and fourth  paragraphs  under Item  401(a) of such Form
8-K. We have no basis to agree or disagree with the Company's  other comments in
the Form 8-K.


Very Truly Yours,



/s/Malone-Bailey, PC
Malone-Bailey, PC