B&M Producciones S.A. (an acronym for Benitez & Méndez) was a Surodecian computer animation production company and design agency, headquartered in Borvis, Eldenia. B&M is known as produced television idents and commercials. B&M was founded in 1985 by Julio Benitez (b. 1959) and Sebastian Méndez (b. 1959), then it went bankrupt in 1995.
Also the logo was seen on demo reels.