Exhibit  16.1  -
                                      Letter re: Change of Certifying Accountant



MOORE & ASSOCIATES, CHARTERED
      ACCOUNTANTS AND ADVISORS
                 PCAOB REGISTERED


August 7, 2006



Office of the Chief Accountant
Securities and Exchange Commission
100 F Street N.E.
Washington, DC 20549

Ladies and Gentlemen:

This letter will confirm that we reviewed  Item 4.01 of the Form 8-K of BioForce
Nanosciences  Holdings,  Inc.  dated  August  7,  2006,  captioned  "Changes  in
Registrant's  Certifying Accountant," and that we agree with the statements made
therein  as they  relate  to  Moore  &  Associates,  Chartered.  We are not in a
position to agree or disagree  with the  statements  in Item 4.01  regarding the
engagement of Chisholm Bierwolf & Nilson, LLC.

We hereby  consent to the filing of this  letter as an exhibit to the  foregoing
report on Form 8-K.

/S/  Moore & Associates, Chartered
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Moore & Associates, Chartered
Las Vegas, Nevada






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