NanoTech Entertainment (NTEK) 8-K/A Changes in Registrant's Certifying Accountant

  December 15, 2011
U.S. Securities & Exchange Commission 100 F Street, NE Washington, DC 20549-6010   Dear Ladies and Gentlemen:   We have read Item 4, and are in agreement with the statements as they related to our firm being made by NanoTech Entertainment, Inc. (the “Company”) in Item 4 of its Form 8-KA dated December 15, 2011, captioned “Changes in Registrant’s Certifying Accountant.”  We have no basis to agree or disagree with the other statements contained therein.



  /s/Douglas W. Child   Douglas W. Child, CPA Child, Van Wagoner & Bradshaw, PLLC