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
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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