CORRESP

                        [OTTO LAW GROUP, PLLC LETTERHEAD]


                                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 Sirs:

         The Otto Law Group, on behalf Nannaco, Inc., sends this letter to
detail the company's actions following your comment letter dated November 4,
2005, in which letter you ask registrant to reply to several comments made by
the Staff of the Securities and Exchange Commission (the "Commission") regarding
registrant's recently filed report on Form 8-k, filed November 3, 2005, under
the Securities Exchange Act of 1934 (the "Exchange Act"). Please find below
registrant's responses to the comments. We will file this letter via EDGAR
designating the form "CORRESP."

         When you have reviewed registrant's responses and if you have further
comments or questions, please contact us.

1. The registrant has amended the filing, changing the statement "Salberg had
provided a report on Form 10-KSB for the registrant's financial statements for
the fiscal years ended September 30, 2003 and September 30, 2004" to reflect
that Salberg provided two reports as to two Forms 10-KSB by stating "Salberg had
provided reports on Form 10-KSB for the registrant's financial statements for
the fiscal years ended September 30, 2003 and September 30, 2004."

2. The registrant acknowledges the requirement that, when it engages a new
accountant, it is required to report the engagement in a new Form 8-K and comply
with the requirements of Item 304 (a)(2) of Regulation S-B, and will disclose
any consultations made with the new accountant up through the date of
engagement.

3. The registrant has requested an updated Exhibit 16 letter from its former
accountant stating whether the accountant agrees with the revised Form 8-K.

Please review this letter and the submissions as stated and advise whether
comments will be closed or how we may further improve the disclosures of our
client, and contact Todd Van Siclen at (206) 262-9545.


                                Very truly yours,

                                /s/ Todd Van Siclen
                                -------------------
                                Todd Van Siclen

CORRESP

                                  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