BAP ACQUISITION CORP.
1051 FIFTH AVENUE NORTH,
NAPLES, FL 34102-5818
TEL: (941) 261-3396
FAX: (941) 261-5031
May 21, 1998
Ms. Barbara Jacobs-Deputy Director
Mr, Ed. Loftus-Chief Accountant
U.S.Securities & Exchange Commission,
Corporate & Finance Small Business Section,
Washington, DC
The accompanying Form 10Q-SB/A for the period ended March 31, 1997, is
being filed to remove the incorrect of the filing as follows:
1. Correct tha date of filing on submission.
2. Correct filing Part 11 being filed as an exhibit.
3. Correct filing of the signature page as an exhibit.
4. Adding ex-27 to the filing.
The financial statements included herein reflect no changes from the
preceding periods in accounting principles or practices or in the method
of applying them. This amended filing is being made to correct the date on
the form, from March 31,1998 to march 31, 1997.
Yours Truly,
Bap Acquisition Corp.
/S/Garfield Ricketts
- ----------------------
Garfield Ricketts-President
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