Not quite f → θ, but according to Zompist's numbers page, the Vanuatu languages Sakao and Shark Bay both "changed bilabials to dentals before front vowels", including proto-Vanuatu *vati becoming Shark Bay tharr (which I presume starts with [ð]).
http://www.zompist.com/families.htm
Labial to Dental sound change question
- AnTeallach
- Lebom

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Re: Labial to Dental sound change question
Sorry for bumping in, but could a sound change like {pʲ bʲ} > {tʷ dʷ} happen?

