Unity First Acquisition Corp., New York City, has entered into a letter of intent to merge with

Unity First Acquisition Corp., New York City, has entered into a letter of intent to merge with Boston Optical Fiber Inc. (bof) of Westborough, MA. bof produces graded-index optical fiber for computer networks and medical devices, including fiber-optic cables made from data-grade plastic optical fiber. The merger is expected to be completed in May, and the resulting company will be named Boston Optical. John Cunningham, previously chief financial officer at Whirlpool Corp., was named president and chief executive of the new entity. I. Edward Berman, co-founder of bof, will remain chairman of the new company.