EXHIBIT 16.1 October 19, 2004 Securities and Exchange Commission 450 Fifth Street, NW Washington, D.C. 20549 Ladies and Gentlemen: We have read and reviewed Item 4.01 of BBMF Corporation's, a Nevada corporation (the "Company"), Current Report on Form 8-K for the events reported October ____, 2004 and are in agreement with the statements made in Item 4.01 of that report. I have no basis to agree or disagree with other statements of the Company contained therein. /s/ Chisholm Bierwolf & Nilson ------------------------------------- Chisholm, Bierwolf & Nilson, LLC Certified Public Accountant