NANNACO, Inc. 4906 Point Fosdick Dr., Suite 102 Gig Harbor, WA 98335 April 13, 2005 John Cash, Accounting Branch Chief Division of Corporation Finance Securities and Exchange Commission Judiciary Plaza 450 Fifth Street, N.W. Mail Stop 4-4 Washington, D.C. 20549-0404 Re: Nannaco, Inc. (the "Registrant") File No. 000-50672 Dear Mr. Cash: In accordance with your comments in your letter to Nannaco, Inc., dated March 31, 2005 and in connection with the response letter, dated April 5, 2005 submitted by The Otto Law Group, PLLC, on behalf of the Registrant, please accept this letter as Registrant's stated acknowledgement of the following: 1. Registrant hereby acknowledges that that it is responsible for the adequacy and accuracy of the disclosure in the filing(s); 2. Registrant further acknowledges that staff comments or changes to the disclosure in response to staff comments does not foreclose the Commission from taking any action with respect to the filing; and 3. Additionally, Registrant acknowledges that it 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. Nannaco, Inc. By: /s/ Steve Careaga ---------------------------------- Name: Steve Careaga Title: Director, President