Situated in the splendid valley of Merchula, this resort blends the beauty of the sun (Sol) and the moon (Luna) which are together visible at dusk. This eco-friendly resort is spread over 25 acres along the banks of Ramganga River and is the largest resort in Corbett. The Merchula Valley encapsulates the whole resort, providing breathtaking views of the picturesque valley. One can enjoy the awesome sunrise, sunset, outbreak of the moon, and a starry night on a clear sky. The awe-inspiring natural beauty awakens the sensory response; hence the whole resort is conceptualized around the five basic human senses.