8-K/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K/A

CURRENT REPORT

Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934

                                                                    Date of Report (Date of earliest event reported):August 4, 2006

BIO SOLUTIONS MANUFACTURING, INC.

(Exact name of registrant as specified in its charter)

New York	0-32131	16-1576984
(State or other jurisdiction	(Commission	(IRS Employer
of incorporation)	File Number)	Identification No.)

1161 James Street, Hattiesburg, MS	39401
(Address of principal executive offices)	(Zip Code)

                                                                    Registrant’s telephone number, including area code:(601) 582-4000

_____________________________________________________________________________________________________________________

(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2.below):

¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

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This Amendment No. 1 to Current Report on Form 8-K amends a Current Report on Form 8-K filed on August 10, 2006 with the Securities & Exchange Commission only with respect to Item 4.01 of said report.

Section 4 - Matters Related to Accountants and Financial Statements

Item 4.01 Changes in Registrant’s Certifying Accountant.

On August 4, 2006, Baum & Company, P.A. resigned as our independent accountants.

The reports of Baum & Company, P.A. on our financial statements for the fiscal years ended October 31, 2004 and 2005 did not contain an adverse opinion or a disclaimer of opinion, nor were such reports qualified or modified as to uncertainty, audit scope or accounting principles, except that the accountant’s reports of Baum & Company, P.A. on our financial statements for the fiscal years ended October 31, 2004 and 2005 stated that we were experiencing difficulty in generating sufficient cash flow to meet our capital requirements and sustain operations, and that these factors raised substantial doubt about our ability to continue as a going concern.

The decision of Baum & Company, P.A. to resign as our independent accountants was neither recommended nor approved by our board of directors, as such decision was made solely by Baum & Company, P.A.

During our fiscal years ended October 31, 2004 and 2005 and the subsequent interim period through August 4, 2006, the date of the resignation of Baum & Company, P.A., we did not have any disagreement with Baum & Company, P.A. on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.

During that time, there were no “reportable events” as set forth in Item 304(a)(1)(i-v) of Regulation S-B adopted by the Securities and Exchange Commission, except that the accountant’s reports of Baum & Company, P.A. on our financial statements for the fiscal years ended October 31, 2004 and 2005 stated that we were experiencing difficulty in generating sufficient cash flow to meet our capital requirements and sustain operations, and that these factors raised substantial doubt about our ability to continue as a going concern.

We have provided Baum & Company, P.A. with a copy of this disclosure prior to its filing with the Commission. Baum & Company, P.A. has provided a letter to us, dated August 7, 2006 and addressed to the Commission, which is attached hereto as Exhibit 16.1 and is hereby incorporated herein by reference.

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Section 9 - Financial Statements and Exhibits
Item 9.01	Financial Statements and Exhibits.
(a)	Financial Statements of Businesses Acquired.
.	Not applicable
(b)	Pro Forma Financial Information.
	Not applicable
(c)	Exhibits.
	Exhibit
	Number       Description
	16.1              Letter on change in certifying accountant (previously filed)

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly

caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	BIO SOLUTIONS MANUFACTURING, INC.
	(Registrant)
Date: August 18, 2006	By:	/s/ David S. Bennett
		David S. Bennett, President

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CORRESP

August 18, 2006

VIA EDGAR & U.S. MAIL

Mr. Ryan Rohn

Securities and Exchange Commission

450 5th Street, N.W.

Washington, D.C. 20459

Mail Stop 0304

Re:	Bio Solutions Manufacturing, Inc.
	Form 8-K filed on August 10, 2006

Dear Mr. Rohn:

On behalf of our client, Bio Solutions Manufacturing, Inc., a New York corporation (“Bio Solutions”), we are writing in response to the comments of the SEC staff delivered by way of its letter dated August 11, 2006. Set forth below are Bio Solutions’ responses to the staff’s comments, numbered in a manner to correspond to the order to which the staff’s comments were delivered.

SEC Comment No. 1: Please revise your filing to state if the change in accountants was recommended or approved by the board of directors or an audit or similar committee of the board of directors. Refer to Item 304(a)(1)(iii) of Regulation S-B.

Response: Bio Solutions does not believe that Item 304(a)(1)(iii) requires additional disclosure under these circumstances, as the accountants resigned, and accordingly, it is evidenced on its face that the board of directors was not involved with the decision. Nevertheless, Bio Solutions is amending the 8-K to add the following language:

“The decision of Baum & Company, P.A. to resign as our independent accountants was neither recommended nor approved by our board of directors, as such decision was made solely by Baum & Company, P.A.”

SEC Comment No. 2: To the extent that you make changes to the Form 8-K to comply with our comment, please obtain and file an updated Exhibit 16 letter from the former accountants stating whether the accountant agrees with the statements made in your revised Form 8-K.

Response: As discussed on the telephone with you, and with your concurrence, Bio Solutions has not filed an updated Exhibit 16 letter, as the change made was not material enough to require an updated letter.

On behalf of Bio Solutions, please be advised that the company has endeavored to respond fully to each of the Staff’s comments. We acknowledge and understand that any

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Ms. Cicely Luckey

Securities and Exchange Commission

April 1, 2005

Page 2

comment from the staff regarding these issues would not be binding and would not commit the staff in any manner. Further, Bio Solutions acknowledges the following:

·   It is responsible for the adequacy and accuracy of the disclosure in its filings;

·   Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and

·   Bio Solutions may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please advise us as soon as possible if the staff has any further comments relating to either of the above-referenced filings. You can contact our securities counsel, Spectrum Law Group, at (949) 851-4300. Thank you in advance for your courtesy and cooperation.

Very truly yours,

/s/ David S. Bennett

David S. Bennett,

President

DB:wfr
cc:	Spectrum Law Group (via facsimile)
	Baum & Company (via facsimile)