EXHIBIT 16.1


BAUMANN, RAYMONDO & COMPANY PA
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Certified Public Accountants




February 3, 2004



Securities and Exchange Commission
Washington, DC  20549



Ladies and Gentlemen:

We were previously principal accountants for Nanobac Pharmaceuticals, Inc. and
under the date of January 31, 2003, we reported on the consolidated financial
statements of Nanobac Pharmaceuticals, Inc. (f/k/a American Enterprise
Corporation) as of and for the year ended December 31, 2002. On January 30,
2004, our appointment as principal accountants was terminated. We have read
Nanobac Pharmaceutical, Inc.'s statements under Item 4 of its Form 8K dated
January 30, 2003 and we agree with subparagraphs (a) (ii), (iii) and (iv) except
that we are not in a position to agree or disagree with Nanobac Pharmaceuticals,
Inc.'s statement that certain restatements will be reflected in future company
filings or that the company is providing certain information to its new
accountants.



Sincerely,


/s/ Baumann, Raymondo & Company, P.A.
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Baumann, Raymondo & Company, P.A.