SEC Comment Letter for NITCHES INC (NICH) (CIK 0000772263) (NICH) — Nov 7, 2007

NITCHES INC (NICH) (CIK 0000772263)
Date: Nov. 7, 2007 · CIK: 0000772263 · Accession: 0000000000-07-054557

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Confidence

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Reasoning

Date

November 7, 2007

Author

William Thompson

Form

UPLOAD

Company

NITCHES INC (NICH) (CIK 0000772263)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-3561 DIVISION OF CORPORATION FINANCE VIA FACSIMILE AND U.S. MAIL November 7, 2007 Mr. Steven P. Wyandt Chief Executive Officer and Chief Financial Officer Nitches, Inc. 10280 Camino Santa Fe San Diego, California 92121 RE: Nitches, Inc. Forms 10-K and 10-K/A for Fiscal Year Ended August 31, 2006 Filed December 14, 2006, January 31, 2007 and October 26, 2007 Forms 10-Q and 10-Q/A for Fiscal Quarters Ended November 30, 2006, February 28, 2007 and May 31, 2007 File No. 0-13851

Dear Mr. Wyandt: We have completed our review of your Form 10-K and related filings and have no further comments at this time.

S i n c e r e l y , William Thompson B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-3561

       DIVISION OF
CORPORATION FINANCE

VIA FACSIMILE AND U.S. MAIL

         November 7, 2007   Mr. Steven P. Wyandt Chief Executive Officer and Chief Financial Officer Nitches, Inc. 10280 Camino Santa Fe San Diego, California 92121
  RE: Nitches, Inc.
  Forms 10-K and 10-K/A for Fiscal Year Ended August 31, 2006
Filed December 14, 2006, January 31, 2007 and October 26, 2007
Forms 10-Q and 10-Q/A for Fiscal Quarters Ended November 30, 2006, February 28, 2007 and May 31, 2007 File No. 0-13851

Dear Mr. Wyandt:
  We have completed our review of your Form 10-K and related filings and have no further comments at this time.

                S i n c e r e l y ,           William Thompson         B r a n c h  C h i e f

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