Nano Mask, Inc.
50 West Liberty Street, Suite 880
Reno, Nevada 89501
Telephone 209-275-9270
July 27, 2012
Mr. Kevin L. Vaughn,
Accounting Branch Chief
U.S. Securities and Exchange Commission
Washington, D.C. 20549
Re: Nano Mask, Inc., Form 10-K for Fiscal Year Ended December 31, 2011
File No. 000-27421
Dear Mr. Vaughn:
We have issued Amendment No. 1 to the above Form addressing management’s conclusion on the effectiveness of our internal controls over financial reporting.
We recognize that the Company is responsible for the adequacy and accuracy of its disclosure in the filing.
We also understand that staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking action with respect to this filing.
Further, the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
Nano Mask, Inc.
/s/Michael J. Marx
Michael J. Marx
Chief Financial Officer
