EX-16.1 2 airtransportgrpex.txt LETTER FROM MOORE & ASSOCIATES 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: Air Transport Group Holding, Inc. Dear Sirs: We were previously the principal auditors for Air Transport Group Holding, Inc. and we reported on the financial statements of Air Transport Group Holding, Inc. for the period from inception, November 26, 2007 to January 31, 2009. We have read Air Transport Group Holding, 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 Air Transport Group Holding, 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