EXHIBIT 16.1

July 28, 2005

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
June 2, 2005 and are in agreement with the statements made in Item 4.01 of that
report. We have no basis to agree or disagree with other statements of the
Company contained therein.




                                                /s/ BDO McCabe Lo & Company
                                              ----------------------------------
                                                    BDO McCabe Lo & Company
                                                    Certified Public Accountants