Omni Shrimp (OMSH) SB-2 Registration of securities for small business issuer

Exhibit 15.1

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

We are aware that our report dated April 24, 2006, except for Note 4, as to which the date is May 10, 2006 on our review of the interim financial statements of NaturalNano, Inc. as of March 31, 2006 and for the three-month periods ended March 31, 2006 and 2005 and for the quarter ended March 31, 2006 is included in the Company's Registration Statement on Form SB-2. Pursuant to Rule 436(c) under the Securities Act of 1933, this report should not be considered as part of the Registration Statement prepared or certified by us within the meaning of Sections 7 and 11 of that Act.

GOLDSTEIN GOLUB KESSLER LLP

New York, New York

July 10, 2006