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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>nu.txt
<DESCRIPTION>BURNETT: LETTER DATED 9/14/04 RE ITEM 4.01 8-K FILED 9/10/04
<TEXT>

Mail Stop 0308

							September 14, 2004

Dennis Calvert
Chief Executive Officer
Nuway Medical, Inc.
23461 South Pointe Drive, Suite 200
Laguna Hills, CA  92653

	RE:	Nuway Medical, Inc.
		Item 4.01 Form 8-K filed September 10, 2004
          		File No. 0-19709

Dear Mr. Calvert:

    We have reviewed the above referenced filing and have the
following comments.  We welcome any questions you may have about our
comments.  Feel free to contact us at the telephone numbers listed at
the end of this letter.

1. You state that you mutually agreed to terminate the engagement of
H&W; however we do not believe this meets the requirements of Rule
304 of Regulation S-B.  Please revise to disclose whether you
dismissed the auditors or if they resigned.

2. The fourth paragraph states that there were no disagreements
through August 9, 2004.  Since September 9, 2004 is the date of
dismissal/resignation, this is the date you should use for the
disclosure in the fourth paragraph.  Please revise.

 	 We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to be
certain that they have provided all information investors require.
Since the company and its management are in possession of all facts
relating to a company`s disclosure, they are responsible for the
accuracy and adequacy of the disclosures they have made.

Nuway Medical, Inc.
September 14, 2004
Page 2

	In connection with responding to our comments, please provide,
in writing, a statement from the company acknowledging that

* the company is responsible for the adequacy and accuracy of the
disclosure in the filings;
* staff comments or changes to disclosure in response to staff
comments in the filings reviewed by the staff do not foreclose the
Commission from taking any action with respect to the filing; and
* the company 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.

In addition, please be advised that the Division of Enforcement has
access to all information you provide to the staff of the Division of
Corporation Finance in our review of your filing or in response to
our comments on your filing.

	Please file your amendment within 5 business days of the date of
this letter or advise us when you will file the amendment.  The
amendment should include an updated letter from your former
accountants indicating that they agree with the disclosures as
revised.

	Any questions regarding the above should be directed to me at
(202) 942-1809, or in my absence, to Robert Benton at (202) 942-1811.

							Sincerely,

							Robert Burnett
						            Staff Accountant

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