LETTER 1 filename1.txt Mail Stop 3561 October 26, 2005 Via U.S. Mail and Fax Mr. Douglas Baker Vice President and Chief Financial Officer Nano-Proprietary, Inc. 3006 Longhorn Boulevard Suite 107 Austin, TX 78758 Re: Nano-Proprietary, Inc. Form 10-K for Fiscal Year Ended December 31, 2004 Filed April 27, 2005 File No. 1-11602 Dear Mr. Baker: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, Larry Spirgel Assistant Director ?? ?? ?? ?? UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549