SecProbe.io

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<FILENAME>filename1.txt
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Via Facsimile and U.S. Mail
Mail Stop 03-09

November 23, 2004

Mr. Armand Dauplaise
President
Bio-One Corporation
1630 Winter Springs Boulevard
Winter Springs, FL 32708

Re:       Bio-One Corporation
             File No. 000-31889

Dear Mr. Dauplaise:

	The staff has received a SECPS letter from Tschopp, Whitcomb &
Orr, P.A., dated November 2, 2004, notifying the Chief Accountant of
the Commission that the registrant`s auditor/client relationship with
Tschopp, Whitcomb & Orr, P.A. has ceased.  As such, this letter is to
inform you that the company should file the Item 4.01 Form 8-K
immediately. The filing was due on the fourth day following the date
the relationship with Tschopp, Whitcomb & Orr, P.A. ceased.

	Item 304 of Regulation S-B describes the disclosure requirements
of the Item 4.01 Form 8-K. In order for the former accountants to file
the letter required by Item 304, a copy of the filing should be
furnished to them as soon as possible, but no later than the date you
file the Form 8-K with the Commission.  The accountants confirming
letter should be filed with an amended Form 8-K on Exhibit 16 within
two business days of receipt but no later than ten business days after
filing the Form 8-K.

We urge all persons who are responsible for the accuracy and adequacy
of the disclosure in the filings reviewed by the staff to be certain
that they have provided all information investors require.  Since the
company and its management are in possession of all facts relating to
a company`s disclosure, they are responsible for the accuracy and
adequacy of the disclosures they have made.

	In connection with responding to our comments, please provide, in
writing, a statement from the company acknowledging that

* the company is responsible for the adequacy and accuracy of the
disclosure in the filings;
* staff comments or changes to disclosure in response to staff
comments in the filings reviewed by the staff do not foreclose the
Commission from taking any action with respect to the filing; and
* the company 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.

In addition, please be advised that the Division of Enforcement has
access to all information you provide to the staff of the Division of
Corporation Finance in our review of your filing or in response to our
comments on your filing.

Please understand that the purpose of our review process is to assist
you in your compliance with the applicable disclosure requirements and
to enhance the overall disclosure in your filing.  We look forward to
working with you in these respects.  We welcome any questions you may
have about our comments or on any other aspect of our review.  Feel
free to direct any questions regarding the above to me at (202) 942-
2902.

							Sincerely,

							Oscar M. Young, Jr.
							Senior Accountant
Mr. Armand Dauplaise
Bio-One Corporation
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