There is a fine line between making fun of someone and making a PUN out of someone’s name. In the case of Hashem, there is no question it should never be done.
Hashem’s name is not supposed to be taken in vain
I feel the need to point out that HKBH is NOT HKBH’s name. It is an term we use to describe Him (much like “Hashem”) but it is not His name and there is no problem with using the term in vain.
That being said, as I stated above, I feel (IMHO) that it is not appropriate to use a play-on-words of such a term as the name of a business. Or, as someone wiser than me said above:
It indicates a tremendous lack of yiras Haborei.
The Wolf