Exhibit 16.01
Januay 4, 2008
Securities and Exchange Commission
Washington D.C. 20549
Commissioners:
We have read NaturalNano Inc.'s statements included under Item 4.01 of its Form 8-K filed on January 4, 2008, and we agree with such statements concerning our firm.
/s/GOLDSTEIN GOLUB KESSLER LLP
GOLDSTEIN GOLUB KESSLER LLP