BOBBY BROWN debuted a new song on "The Tonight Show" Wednesday night called "Don't Let Me Die".  It will be on his new album "The Masterpiece", which comes out June 5th.

The lyrics seemed like they COULD be an ode to WHITNEY HOUSTON . . . and everyone started speculating that they were . . . but Bobby's rep says the song has nothing to do with her, and was written way before her death.  (For the record, Bobby's people say the song was written more than six months ago.)  

Here's a sample of some of the lyrics:  "I don't know how to live without you / I need you here . . . I guess I messed up pretty bad / I didn't know who you were / I didn't know what we had . . .

"Now I'm stuck living in the past / Trying to get the pieces back / But I guess now you're gone . . . I didn't realize that every breath I took was from you . . . You were my air." 

You can see the video on TMZ.  

Do you think the song is about Whitney?  Is Bobby LYING so people don't accuse him of trying to profit from her death?