EXHIBIT 15


         INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM AWARENESS LETTER


BV Pharmaceutical, Inc.

We have made a review,  in accordance  with the standards of the Public  Company
Accounting  Oversight  Board  (United  States  of  America),  of  the  unaudited
financial  information of BV  Pharmaceutical,  Inc. as of September 30, 2004 and
for the  nine-months  then ended,  as indicated in our report dated  October 26,
2004;  because we did not  perform  an audit,  we  expressed  no opinion on that
information.

We  are  aware  that  our  report   referred   to  above,   is  included  in  BV
Pharmaceutical,  Inc.'s Amendment No. 7 of the Form SB-2 Registration  Statement
dated January 6, 2005.

We also are aware that the aforementioned report, pursuant to Rule 436 under the
Securities Act of 1933, is not  considered a part of the Form SB-2  Registration
Statement  prepared  or  certified  by an  accountant  or a report  prepared  or
certified by an accountant within the meaning of Sections 7 and 11 of that Act.



Vancouver, Canada                                               "AMISANO HANSON"
January 6, 2005                                           CHARTERED  ACCOUNTANTS