EXHIBIT 5

                       [Letterhead of The Otto Law Group]


                                 April 19, 2004


Steve Careaga
Chief Executive Officer
NANNACO, Inc.
7235 North Creek Loop
Gig Harbor, WA  98335

         Re:  Registration of Common Stock of NANNACO, Inc., a Texas
corporation ("NANNACO").

Ladies and Gentlemen:

         For purposes of the  registration  on Form S-8 under the Securities Act
of 1933, as amended (the "Securities  Act"), of 11,00,000 shares of common stock
of NANNACO in connection with the consulting agreement between NANNACO and James
J. Taylor,  C.P.A.  we have  examined  such  documents  and have  reviewed  such
questions  of law as we  have  considered  necessary  and  appropriate  for  the
purposes of this opinion and, based thereon, we advise you that, in our opinion,
when such shares have been issued and sold in accordance  with the  registration
statement  referenced herein, such shares will be validly issued, fully paid and
non-assessable shares of NANNACO's common stock.

         As the shares under the agreement which are subject to this opinion are
issued under a registration  statement  pursuant to the Securities Act, they may
be issued free and clear of all restrictions.

         We hereby  consent to the  filing of this  opinion as an exhibit to the
above described registration statement.


                                                   Very truly yours,

                                                   THE OTTO LAW GROUP, PLLC

                                                   /s/ The Otto Law Group, PLLC




                                       14