December 17, 2004


Mail Stop 0510


Nannaco, Inc.
4906 Point Fosdick Dr., Suite 102
Gig Harbor, WA 98335
Attention: Steve Careaga

Re	Nannaco, Inc.
Preliminary Information Statement on Schedule 14C
Filed November 24, 2004
File No. 000-50672

Dear Mr. Careaga:

      We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your document in
response
to these comments.  If you disagree, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary.  Please be as detailed as necessary in your
explanation.
In some of our comments, we may ask you to provide us with
supplemental information so we may better understand your
disclosure.
After reviewing this information, we may or may not raise
additional
comments.

      Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.

1. We note your letter dated December 7, 2004 in which you
represent
that you "will file a separate Schedule 14C that will include the
requisite information pursuant to Schedule 14A, prior to, and as a
condition of, the closing of the merger with Jazz Productions,
Inc."
Please revise your disclosure to indicate that your reverse stock
split will not be effected until you file a definitive information
statement on Schedule 14C in connection with your proposed merger
with Jazz Productions, Inc., which includes the information
required
by Schedule 14A, including Items 11, 12 and 14.

2. Please clarify that you cannot issue the requisite number of
shares in connection with your proposed merger without effecting
your
reverse stock split.

3. We note that you state in a Form 8-K filed August 27, 2004 that
the voting rights of your Series A Preferred Stock are "limited to
the specific purposes of voting on a 100 to 1 reverse stock split"
of
your outstanding common stock.  It appears that this 100 to 1
reverse
stock split has been effected.  We further note that you state in
the
above-referenced preliminary information statement that
"shareholders
holding 51,000,000 of the voting capital stock having voting power
of
1,000,000,000 shares of common stock have consented in writing" to
your proposed 40 to 1 reverse stock split.  It appears that the
holders of your Series A Preferred Stock executed this written
consent and therefore exercised voting rights.  Please reconcile
this
disclosure.

*			*			*

      As appropriate, please amend your preliminary information
statement in response to these comments.  You may wish to provide
us
with marked copies of the amendment to expedite our review.
Please
furnish a cover letter with your amendment that keys your
responses
to our comments and provides any requested supplemental
information.
Detailed cover letters greatly facilitate our review.  Please
understand that we may have additional comments after reviewing
your
amendment and responses to our comments.

      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.

      In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;

* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and

* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.

      Please contact Andrew Schoeffler at (202) 824-5612 or, in
his
absence, the undersigned at (202) 942-2864 with any questions.

Sincerely,


Jennifer Hardy
Branch Chief

cc:	Tracy Shier, Esq.
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Steve Careaga
Nannaco, Inc.
Page 1


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0404

         DIVISION OF
CORPORATION FINANCE