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