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S. W. HATFIELD, CPA
CERTIFIED PUBLIC ACCOUNTANTS
Member: American Institute of Certified Public Accountants
SEC Practice Section
Information Technology Section
Texas Society of Certified Public Accountants
EXHIBIT 16.1
October 16, 2000
Mr. Peter Van Brunt, President VIA FEDERAL EXPRESS - AIRBILL 8215 2700 8295
BAOA, Inc.
555 Whitehall Street
Atlanta GA 30303
Dear Mr. Van Brunt:
The certified public accounting firm of S. W. Hatfield, CPA received
notification on October 13, 2000, via a telephone conversation with yourself,
that BAOA, Inc. (Company) (SEC File # 0-25416, CIK #923771) appointed Kahn Boyd
Levychin, LLP of 67 Wall Street, 5th Floor, New York, NY 10005, as auditors for
the Company during a Special Meeting of the Company's shareholders on October 4,
2000.
We understand that a representative of Kahn Boyd Levychin, LLP was present at
the Special Meeting, and had an opportunity to make statements if they desire,
and were be available to respond to appropriate questions. We confirm that our
Firm, as auditor of record for the Company, was not invited to be present at
this meeting.
As of the date of this communication, we acknowledge that our Firm has had no
contact to date with the successor firm of Kahn Boyd Levychin, LLP as such
contact relates to the required communication between predecessor and successor
auditors under the requirements of Statement of Auditing Standard No. 84.
By copy of this letter to the U. S. Securities and Exchange Commission, we
hereby confirm that the client-auditor relationship between BAOA, Inc. (SEC File
# 0-25416, CIK #923771) and S. W. Hatfield, CPA has ceased.
Please provide us with a copy of the Special Shareholders meeting minutes
approving the change in auditors and the required Form 8-K filing, due to the U.
S. Securities and Exchange Commission within five (5) calendar days of October
4, 2000, for our review and appropriate response in Exhibit 16.1 of said Form
8-K filing.
Yours truly,
S. W. HATFIELD, CPA
/s/ Scott W. Hatfield
------------------------
Scott W. Hatfield, CPA
SWH/
cc: Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, NW
Washington, DC 20549
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