Summary of B&D FOOD CORP. - Yahoo! Finance

Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits

Item 4.01 Changes in Registrant's Certifying Accountant.

This amendment to the Current Report on Form 8-K of B&D Food Corp. (the "Registrant" or "Company") filed with the Securities Exchange Commission on May 22, 2008 is filed soley for the purpose of adding Exhibit 16 in order to comply with Item 304(a)(3) of Regulation S-B. In this connection, please see new Exhibit 16 attached hereto, which is a letter from the Company's former auditors confirming that they agree with the contents of the originally filed report on Form 8-K on May 22, 2008. To-date, the Company has not yet retained a new auditor, but is still actively engaged in a search therefor.

Text of originally filed report on Form 8-K on May 22, 2008 announcing the resignation of the Company's then auditor, Schwartz, Levitsky Feldman LLP

May 22, 2008 B&D Food Corp. (the "Registrant" or "Company") has received a notice of resignation from its independent auditors, Schwartz, Levitsky Feldman LLP, Chartered Accountants ("SLF". Having served as the independent auditors of the Company since 2005, SLF has never had nor does it currently have any disagreements with the Company on any matter of accounting principles or practices, financial statement disclosure, auditing scope or procedure or any reportable events. The auditors reports on the financial statements for the past three years during its entire engagement period have not contained any adverse opinion or disclaimer of opinion and have not been qualified or modified as to uncertainty, audit scope or accounting principles. The Company has been informed that SLF's decision was due to business reasons.

SLF is fully cooperating with the auditor selection and transition process, which the Company expects to complete as soon as possible. The Company as part of its growth in operations will seek to retain an independent auditor with the requisite capacity and experience. The Company's next audited financial report for the year ending December 31, 2008 is due to be filed on March 31, 2009.