October 28, 2005


Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549

Re:   Nannaco, Inc.
      File Reference No. 333-128455


We were previously the independent registered public accounting firm for
Nannaco, Inc. and under the date of January 20, 2005, we reported on the
financial statements of Nannaco, Inc. as of September 30, 2004 and for the years
ended September 30, 2004 and 2003. On October 20, 2005, we resigned as the
independent registered public accounting firm. We have read Nannaco, Inc.'s
statements included in Item 4.01 as it pertains to Salberg & Company, P.A. on
the Form 8-K dated October 20, 2005 of Nannaco, Inc. to be filed with the
Securities and Exchange Commission and we agree with such statements.





Very truly yours, SALBERG & COMPANY, P.A.



Scott D. Salberg, CPA, CVA
For the Firm