Nassaji and Geva (1999) concluded that lower level processes, particularly efficiency in phonological and orthographic processing contributed significantly to individual differences in adult ESL reading. Moreover, they reported that speed of letter naming, while not directly associated with reading comprehension, was related to linguistic subcomponents of L2 reading, including lexical and syntactic knowledge. Efficiency (a measure of rate and accuracy) is at the core of Rauding theory (Carver, 1977, 1982, 1983, 1984, 1985a, 1985b, 1987a, 1987b, 1987c, 1990a, 1990b, 1992a, 1992b, 1992c, 1992d, 1993, 1997, 2000), which argues reading achievement can be accurately predicted using precise mathematical equations. Using the exact same statistical analysis procedure as Carver (1992d), Nassaji and Geva's (1999) correlation matrix was reanalyzed with factor analysis. The same patterns found by Carver (1992d) were strongly evident in Nassaji and Geva's data, lending support for rauding theory's model of reading achievement with advanced ESL learners. (Contains 2 figures and 4 tables.)