[OTTO LAW GROUP LETTERHEAD]




                                  April 5, 2005



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 29549-0510

Attention: Dale Welcome and John Cash

Dear Sirs:

      We are legal counsel to Nannaco, Inc.: the registrant. We are in receipt
of your comment letter dated March 31, 2005 in which letter you ask registrant
to reply to several comments made by the Staff regarding registrant's recently
filed reports under the Securities Exchange Act of 1934. Find below registrant's
responses to the comments. We will fax this letter and attachments to you at the
number indicated on your fax cover sheet to registrant. We will file this
letter, without attachments, via EDGAR designating the form "CORRESP".

      When you have reviewed registrant's responses and if you have further
comments or questions, please contact us. If you have no further comments or
questions please advise us and we will proceed to immediately file the amended
reports called for by your letter as the responses have been proposed by
registrant.


                FORM 10-KSB FOR THE YEAR ENDED SEPTEMBER 30, 2004

General

Comment 2.

Please file Form 8-K (Item 1.02) to report the termination of the Agreement and
Plan of Merger between you and Red Alert...

Response:

Please refer to our Form 10-QSB/A filed on or about August 25, 2004 containing
disclosure re the termination agreement between Red Alert and us. Also, please
note that the termination agreement is attached to that form as an exhibit


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(Exhibit 10.5). As we read the instructions and descriptions of information
required on Form 10-QSB, we are not required to file a Form 8-K for an event
that is otherwise disclosed in another report filed with the Commission.
Specifically, please see the description of the information required for " Item
5. Other Information. (a)..." We note that the subject Form 10-QSB was filed
August 25, 2004 and the Termination Agreement is dated August 16, 2004.

Comment 2. (cont'd)

In addition, you should also consider filing Form 8-K ( Item 8.01) for the press
release you issued on March 2, 2005 to announce your execution of a letter of
intent to acquire Global Defense Corporation.

Response:

We call the commission's attention to the press release issued March 2, 2005 and
specifically the language in the release that states that the letter of intent
is non-binding and that the description contained in the release was merely an
outline of the terms of the proposed transaction.

We have considered whether to re-publish this press release by filing it as an
exhibit to a Form 8-K and decline on the basis that such re-publication may give
more attention to the subject press release than it otherwise should receive.


Management's Discussion and Analysis

Overview of Company, Page 10

Comment 3.

Since you have not had any operating revenue during both the fiscal year and the
most current interim period, please describe the Company's plan of operation for
the next twelve months in accordance with Item 303 (a) of Regulation S-B.

Response:

Attached find Rider #1 containing language we propose to insert by amendment to
the Form 10-KSB for the period ending September 30, 2004 and the Form 10-QSB for
the period ending December 31, 2004, and to be included in all future filings
until the information is no longer accurate. We have, under seperate cover and
via fax submitted marked-up pages of the MD&A of each of those forms showing the
place in the report we intend to insert the disclosure contained in Rider #1.

Comment 3. (cont'd)


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Additionally, please discuss, as applicable, any off-balance sheet arrangements
as required by Item 303 (c) of Regulation S-B.

Response:

We do not have any "off-balance sheet arrangements" required by Item 303(c) to
be disclosed. We propose to affirmatively make that statement at the place
indicated on a marked-up page we have transmitted under separate cover via fax.
See Rider #1.

Liquidity and Capital Resources, page 15

Comment 4.

You have indicated that approximately $1.2 million of stock was issued for legal
and professional services during the year ended September 30, 2004. Please
supplementally tell us the nature of the services being provided.

Response:

Attached find Supplemental Response #1 which is being transmitted via fax under
separate cover in which response we fully discuss the services accounted for and
rendered to the registrant, and the liquidated value of the stock received in
payment thereof.

Item 8A -- Controls and Procedures, page 20

Comment 5.

It does not appear that your certifying officer has reached a conclusion that
your disclosure controls and procedures are effective as of September 30, 2004.
Please amend your Form 10-KSB to address your officer's conclusions regarding
effectiveness of your disclosure controls and procedures.

Response:

Attached find a marked-up page containing language to the effect that our
disclosure controls and procedures are effective at September 30, 2004, to be
filed by amendment at the appropriate place at Page 20. We are transmitting the
mark-up page under separate cover via fax.


               FORM 10-QSB FOR THE PERIOD ENDED DECEMBER 31, 2004


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General

Comment 6. Please supplementally provide us with a rollforward of your shares
outstanding as of December 31, 2004 (793,563 shares) to your shares outstanding
at February 22, 2005 (44,543,563 shares).

Response:

Attached find Supplemental Response #2 which is being transmitted via fax under
separate cover in which response we fully identify the issuances accounting for
the change in shares outstanding from December 31, 2004 to February 22, 2005. We
note that all such shares were either issued pursuant to registration statements
or to an officer of the company for services rendered and to be rendered.

Financial Statements

Note 9 -- Subsequent Event, page 21

Comment 7.

You have indicated that approximately $1.5 million of stock was issued for legal
and professional services in February 2005. Please supplementally tell us the
nature of the services being rendered.

Response:

Attached find Supplemental Response #3 which is being transmitted via fax under
separate cover in which response we identify the services accounted for and
rendered to the registrant, and the market value of the stock received in
payment therefor, but not the actual liquidated value of the proceeds from the
sale of the stock.

Item 3A -- Controls and procedures, page 26

Comment 8.

You have disclosed that the disclosure controls and procedures are effective "as
of the filing of this report on Form 10-QSB." Please amend your Form 10-QSB to
state your disclosure controls and procedures were effective as of the end of
the period covered by the report.

Response:

We will amend our report to state that our disclosure controls and procedures
are effective "as of December 31, 2004."

End of Responses to Comments.


                                     Page 4


         In further response to your letter dated March 31, 2005, we advise you
that we are providing supplementally via fax a statement from the company
containing the acknowledgments set forth in your letter.

         Please review this letter and the submissions as stated and advise how
we may further improve the disclosures of our client.

         Please contact Tracy M. Shier at (206) 262-9545 or in his absence Todd
Van Siclen at the same number.


                                                Very truly yours,

                                                /s/ Tracy M. Shier

                                                Tracy M. Shier


Encl. as stated
CC:


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