SEC Comment Letter for NITCHES (NICH) — Feb 25, 2025
NITCHES INC
Date: Feb. 25, 2025 · CIK: 0000772263 · Accession: 0000000000-25-002158
AI Filing Summary & Sentiment
File numbers found in text: 000-13851
Letter
February 25, 2025 John Morgan Chief Executive Officer Nitches, Inc. 1333 N. Buffalo Dr., Unit 210 Las Vegas, NV 89128 Re:Nitches, Inc. Form 10-K for the fiscal year ended August 31, 2023 Filed December 7, 2023 Amendment No. 3 to Form 10-K for the fiscal year ended August 31, 2023 Filed February 7, 2025 File No. 000-13851 Dear John Morgan: We have reviewed your February 7, 2025 response to our comment letter and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our December 20, 2024 letter. Amendment No.3 to Form 10-K for the fiscal year ended August 31, 2023 Report of the Independent Registered Public Accounting Firm, page F-1 1.We note your response to prior comment 3 where you indicate that you engaged a new auditor to audit your fiscal year 2024 financial statements. If you had a change in auditor, you are required to report such a change within four business days after occurrence of the event by filing an Item 4.01 Form 8-K. Please file the Form 8-K accordingly.
February 25, 2025 Page 2 Please contact Eiko Yaoita Pyles at 202-551-3587 or Hugh West at 202-551-3872 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Manufacturing
Show Raw Text
February 25, 2025
John Morgan
Chief Executive Officer
Nitches, Inc.
1333 N. Buffalo Dr., Unit 210
Las Vegas, NV 89128
Re:Nitches, Inc.
Form 10-K for the fiscal year ended August 31, 2023
Filed December 7, 2023
Amendment No. 3 to Form 10-K for the fiscal year ended August 31, 2023
Filed February 7, 2025
File No. 000-13851
Dear John Morgan:
We have reviewed your February 7, 2025 response to our comment letter and have the
following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Unless we note otherwise, any references to prior comments are to comments in our
December 20, 2024 letter.
Amendment No.3 to Form 10-K for the fiscal year ended August 31, 2023
Report of the Independent Registered Public Accounting Firm, page F-1
1.We note your response to prior comment 3 where you indicate that you engaged a
new auditor to audit your fiscal year 2024 financial statements. If you had a change in
auditor, you are required to report such a change within four business days after
occurrence of the event by filing an Item 4.01 Form 8-K. Please file the Form 8-K
accordingly.
February 25, 2025
Page 2
Please contact Eiko Yaoita Pyles at 202-551-3587 or Hugh West at 202-551-3872 if
you have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Manufacturing