By U.S. Mail and Facsimile 	June 28, 2005 Mr. Steve Careaga Chief Executive Officer Nannaco, Inc. 7235 North Creek Loop Gig Harbor, WA 98335 Re:	Nannaco, Inc. 		Form 10-KSB for Fiscal Year Ended September 30, 2004 		Filed February 2, 2005 File No. 0-50672 Dear Mr. Careaga: We have completed our review of your Form 10-K and related filings and have no further comments at this time. If you have any further questions regarding our review of your filings, please direct them to Dale Welcome, Staff Accountant, at (202) 551-3865 or, in his absence, to the undersigned at (202) 551- 3768. 							Sincerely, 						John Cash 								Accounting Branch Chief ?? ?? ?? ?? UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE