SEC Comment Letter for NITCHES (NICH) — Mar 26, 2025
NITCHES INC
Date: March 26, 2025 · CIK: 0000772263 · Accession: 0000000000-25-003231
AI Filing Summary & Sentiment
File numbers found in text: 000-13851
Referenced dates: February 7, 2025
Letter
March 26, 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 Form 8-K furnished on March 6, 2025 File No. 000-13851 Dear John Morgan: We have reviewed your March 6, 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. Form 8-K furnished on March 6, 2025 General 1.Your response to prior comment 3 in your response letter dated February 7, 2025 indicated that you anticipate filing the Form 10-K for the fiscal year ended August 31, 2024 by the end of February 2025 and will subsequently file the Form 10-Q for the quarter ended November 30, 2024. Please tell us when you plan to file your delinquent Exchange Act reports.
March 26, 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
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March 26, 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
Form 8-K furnished on March 6, 2025
File No. 000-13851
Dear John Morgan:
We have reviewed your March 6, 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.
Form 8-K furnished on March 6, 2025
General
1.Your response to prior comment 3 in your response letter dated February 7, 2025
indicated that you anticipate filing the Form 10-K for the fiscal year ended August 31,
2024 by the end of February 2025 and will subsequently file the Form 10-Q for the
quarter ended November 30, 2024. Please tell us when you plan to file your
delinquent Exchange Act reports.
March 26, 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