[EXHIBIT 16.1]









March 15, 2004


Mr. John W. Benton, Chairman of the Audit Committee
BF Acquisition Group I, Inc.
c/o:  William J. Bosso
400 Hampton View Court
Alpharetta, GA  30004


Dear Members of the Audit Committee:

This letter is to inform the Audit Committee and management of BF
Acquisition  Group  I, Inc. (the "Company") that  our  firm  will
decline to stand for reappointment as the Company's auditors  for
its year ending April 30, 2004.  We believe that notifying you of
our  decision now will allow the Audit Committee sufficient  time
to  identify  and appoint a replacement well in advance  of  your
April 30, 2004 year end.

In addition, we are also resigning as the independent accountants
for  the  reviews of your quarterly information for the  quarters
ended during the fiscal year ending April 30, 2004.

The  following paragraph appeared in Part II, Item 8A,  "Controls
And  Procedures,"  in  the  April 30, 2003  Form  10-KSB  of  the
Company:

     "As of the date this report is filed, our Company's new
     principal  executive  officers and  financial  officers
     have made significant changes in the Company's internal
     controls  and in other factors that could significantly
     affect internal controls subsequent to the date of  the
     above-described  evaluation period. In particular,  the
     Company has adopted an independent audit committee, has
     committed funds for legal and accounting work  and  the
     preparation of financial statements and audits, and has
     brought the Company out of its dormant period as of May
     2003,  all  of  which  enables our Company's  principal
     executive  officers and financial officers to  maintain
     our  Company  as current pursuant to its  Exchange  Act
     reporting obligations and provide our Company  with  an
     effective  design and operation of disclosure  controls
     and procedures."




Audit Committee
BF Acquisition Group I, Inc.
March 15, 2004
Page 2 of 2



As  of the date of this letter, the Company has not filed its SEC
reports  on Forms 10-QSB for the interim periods ended  July  31,
2003,  October 31, 2003 or January 31, 2004, and has not provided
our  firm the materials and information necessary to perform  our
required interim reviews as required by SEC Regulation S-B,  Item
310.    These three Forms 10-QSB are all presently past due.   We
therefore no longer believe that the Company has the resources or
desire to maintain a current reporting status, and therefore, the
operation of its disclosure controls and procedures continues  to
remain ineffective.

We will be pleased to assist the Company with a smooth transition
to  its  new auditing firm, and we will promptly respond  to  the
Company's  counsel's  Form 8-K to report  this  action.    Please
contact  Mr.  Frank  E. Jaumot at our office  to  coordinate  the
transition.


Very truly yours,

/s/ Ahearn, Jasco + Company, P.A.

AHEARN, JASCO + COMPANY, P.A.
Certified Public Accountants



cc:   Mr. David Bovi, Esq.