After calling make using the makefile bellow i receive .o and .p files. but in the linking part i receive errors : undefined reference to....

thhe makefile:
CC=gcc -c
SRCS= a.cpp b.cpp tmp/c.cpp tmp/d.cpp............
INCLI= ...
all: BBB
@echo "Linking...."
$(LD) $(OBJ) -o BBB $(OBJLIBS)
@echo "Linking complete"
%.o : %.cpp
@echo "Compiling: "
@echo $@
$(CC) $(INCLI) -MD -o $@ $<
@cp $*.d $*.P; \
sed -e 's/#.*//' -e 's/^[^:]*: *//' -e 's/ *\\$$//' \
-e '/^$$/ d' -e 's/$$/ :/' < $*.d >> $*.P; \
rm -f $*.d

Could anyone advise me ?

You may need to contact the application's developer to see if she/he has any ideas regarding how this can be resolved. If you do, be sure to include the distro and version you're using so they have an idea of the file system structure you have in place. Also provide them with the application's version number if there is one.