Krieger & Prager LLP
39 Broadway, Suite 920
New York, N.Y. 10006
Tel: (212) 363-2900
November 15, 2016
VIA EMAIL
Jay Ingram, Esq.
Legal Branch Chief
Securities & Exchange Commission
Mail Stop 46341
Washington D.C. 20549
RE: NaturalNano, Inc.
Amended Form 8-K
Filed September 1, 2016
File No. 000-49901
Form 10-Q for Fiscal Quarter Ended June 30, 2016
File No. 000-49901
Dear Mr. Ingram:
We are writing on behalf of our client, NaturalNano, Inc., with respect to your letter dated September 27, 2016 regarding the amended Form 8-K filed September 1, 2016 and the Form 10-Q for Quarter ended June 30, 2016. An amended Form 8-K/A addressing comments 1 through 4 was filed on the EDGAR system. With respect to comment number 5, we are advised by the Company that all receivables were collected except for $160.00 for which a credit was issued.
Simultaneously, the Company is filing a Form 10-Q/A for the period ended June 30, 2016 with revised financial statements amended as requested by the staff, and reflecting that Omni Shrimp Inc. was the accounting acquirer.
We trust that this is acceptable . Should you have any questions, please feel free to contact the undersigned.
| Very truly yours, | |
| /s/ Samuel M. Krieger | |
| SAMUEL M. KRIEGER |
SMK/pm
| cc: | NaturalNano, Inc. |
