April 29, 2008
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
RE: | NaturalNano, Inc. |
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| Commission File # 000-49901 |
Ladies and Gentlemen:
We have read the statements made by NaturalNano, Inc. included under Item 4.01 of its Form 8-K filed on April 29, 2008, and we agree with such statements concerning our firm.
Very truly yours,
McGladrey & Pullen, LLP
McGladrey & Pullen, LLP