NANNACO, Inc. 4906 Point Fosdick Dr., Suite 102 Gig Harbor, WA 98335 November 10, 2005 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 29549-0510 Attention: Jeffrey Gordon Re: Nannaco, Inc. (the "Registrant") Form 8-k Item 4.01 filed November 3, 2005 File No. 000-50672 Dear Mr. Gordon: In accordance with your comments in your letter to Nannaco, Inc., dated November 4, 2005, 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; 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