<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>hotelmgtsysex.txt
<DESCRIPTION>LETTER FROM MOORE & ASSOCIATES CHARTERED
<TEXT>
Exhibit 16.1

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


August 10, 2009

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

Re:   Hotel Management Systems, Inc.

Dear Sirs:

We were previously the principal auditors for Hotel Management Systems, Inc.
and we reported on the financial statements of Hotel Management Systems,
Inc. for the period from, April 3, 2006 to March 31, 2009.  We have read
Hotel Management Systems, Inc.'s statements under Item 4 of its Form 8-K,
dated August 10, 2009, and we agree with such statements.

For the most recent fiscal period through to August 10, 2009, there have
been no disagreements between Hotel Management Systems, 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
---------------------------------
    Moore & Associates, Chartered
    Las Vegas, Nevada


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

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