BEFUT International (FRZR) 8-K/A Financial Statements and Exhibits

Exhibit 16.1

A C I               ARMANDO C. IBARRA                                              Certified Public Accountants                                               A Professional Corporation

Armando C. Ibarra, C.P.A.	Members of the California Society of Certified Public Accountants
Armando Ibarra, Jr., C.P.A., JD	Members of the American Institute of Certified Public Accountants
	Registered with the Public Company Accounting Oversight Board

August 8, 2006

United States Securities and Exchange Commission

Division of Corporation Finance

450 Fifth Street, N.W.

Washington, D.C: 20549

Dear Sir or Madam:

We have read Item 4.0l of Form 8-K dated August 8, 2006, of Frezer, Inc., and are in agreement with the statements which state that there were no disagreements between the Registrant and our firm on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure through August 7, 2006. Our audit report for the fiscal year ended December 31, 2005 did not contain an adverse opinion or disclaimer of opinion, nor was it modified as to uncertainty, audit scope or accounting principles.

We have no basis to agree or disagree with other statements of the Registrant contained therein. If you have any questions or need additional information, please call me at (619) 422-1348.

Sincerely,

/s/ Armando C. Ibarra

Armando C. Ibarra, CPA

371 E Street, Chula Vista, Ca. 91910
Tel: (619) 422-1348	Fax: (619) 422-1465