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SEC Comment Letter for NITCHES INC (NICH) (CIK 0000772263) (NICH) — Feb 13, 2007

NITCHES INC (NICH) (CIK 0000772263)
Date: Feb. 13, 2007 · CIK: 0000772263 · Accession: 0000000000-07-007733

Regulatory Compliance Offering / Registration Process Business Model Clarity

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
February 13, 2007
Author
A s s i s t a n t D i r e c t o r
Form
UPLOAD
Company
NITCHES INC (NICH) (CIK 0000772263)

Letter

Mail Stop 3561 February 13, 2007 Steven P. Wyandt Chief Executive Officer Nitches, Inc. 10280 Camino Santa Fe San Diego, CA 92121

Re: Nitches, Inc. Amendment No. 1 to Preliminar y Proxy Statement on Schedule 14A Filed January 5, 2007 File No. 0-13851

Dear Mr. Wyandt:

We have completed our review of your preliminary proxy statement on Schedule 14A and related filings and have no further comments at this time.

Sincerely,
H. Christopher Owings
A s s i s t a n t D i r e c t o r

Show Raw Text
Mail Stop 3561
  February 13, 2007

Steven P. Wyandt
Chief Executive Officer
Nitches, Inc.
10280 Camino Santa Fe
San Diego, CA 92121

Re: Nitches, Inc.
 Amendment No. 1 to Preliminar y Proxy Statement on Schedule 14A
 Filed January 5, 2007
  File No. 0-13851

Dear Mr. Wyandt:

We have completed our review of your  preliminary proxy statement on Schedule
14A and related filings and have no further comments at this time.

Sincerely,

      H. Christopher Owings
     A s s i s t a n t  D i r e c t o r

cc:  James A. Mercer, Esq.
 Duane Morris LLP
Fax: (619) 744-2201