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8-K - FORM 8-K - Shrink Nanotechnologies, Inc.f8k052912_8k.htm

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May 29, 2012




U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE, Mail Stop 6010

Washington DC  20549


Ladies and Gentlemen:


We have reviewed the disclosures concerning Peterson Sullivan LLP made by Shrink Nanotechnologies, Inc. in Item 4.01 of its Current Report on Form 8-K, and we are in agreement with such disclosures.


Sincerely,


/S/ PETERSON SULLIVAN LLP