KIRKLAND, RUSS, MURPHY & TAPP
13577 FEATHERSOUND DRIVE, SUITE 400
CLEARWATER, FLORIDA 33762
JUNE 2, 2000
SECURITIES AND EXCHANGE COMMISSION
450 - FIFTH STREET, N.W.
WASHINGTON, D.C. 20549
RE: BBJ ENVIRONMENTAL TECHNOLOGIES, INC.
(FORMERLY OMEGA DEVELOPMENT, INC.)
FILE NO. 33-34200
DEAR SIR OR MADAM:
We have reviewed Item 4 of the Form 8-K of BBJ Environmental
Technologies, Inc. (formerly Omega Development, Inc.) dated June 1, 2000. Please
be advised that we are in concurrence with the disclosures set forth therein as
they relate to us.
Sincerely,
KIRKLAND, RUSS, MURPHY & TAPP
By: /s/ Bruce Murphy
------------------------
Bruce Murphy
(Authorized officer)
