BAP ACQUISITION CORP.
1051 FIFTH AVENUE NORTH,
NAPLES, FL 34102-5818
TEL: (941) 261-3396
FAX: (941) 261-5031
MAY 15, 1998
Ms. Barbara Jacobs-Deputy Director
Mr. Ed. Loftus-Accountant
U.S Securities & Exchange Commission
Corporate & Finance Small Business Section,
Washington, DC
Please find form 10K-SB/A for Bap Acquisition Corp., for the Year ending
December 31, 1997. We have made all the necessary corrections requested
we believe as explained in the accompanying correspondence.
Yours Truly,
Bap Acquisition Corp.
/s/ Garfield Ricketts
- ---------------------
Garfield Ricketts
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0
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