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SEC Company Response from NITCHES INC (NICH) (CIK 0000772263) (NICH) — Mar 14, 2007

NITCHES INC (NICH) (CIK 0000772263)
Date: March 14, 2007 · CIK: 0000772263 · Accession: 0001206774-07-000651

Regulatory Compliance Financial Reporting Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
March 14, 2007
Author
/s/ Steven P.
Form
CORRESP
Company
NITCHES INC (NICH) (CIK 0000772263)

Letter

Re: Nitches Inc.

NITCHES, INC. Camino Santa Fe San Diego, California 92121

March 14, 2007

VIA EDGAR

Mr. H. Christopher Owings, Assistant Director U. S. Securities and Exchange Commission Division of Corporate Finance One Station Place 701 First Street, N.E. Washington, D.C.

Preliminary Proxy Statement on Schedule 14A

Filed January 5,

File No. 0-13851

Mr. Owings:

With respect to the above referenced filing, Nitches, Inc, a California corporation (the “Company”) hereby acknowledges that:

The Company is responsible for the adequacy and accuracy of the disclosure in the filing;

Staff comments, or changes to disclosure in response to staff comments, do not foreclose the Commission from taking any action with respect to the filing; and

The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Sincerely,
/s/ Steven P.
Wyandt

Show Raw Text
CORRESP
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filename1.htm

NITCHES, INC.
10280
Camino Santa Fe
San Diego, California 92121

March 14, 2007

VIA
EDGAR

Mr. H. Christopher Owings,
Assistant Director
U. S. Securities and Exchange Commission
Division of
Corporate Finance
One Station Place
701 First Street,
N.E.
Washington, D.C.
20002

    Re:
    Nitches
      Inc.

    Preliminary Proxy
      Statement on Schedule 14A

    Filed January 5,
      2007

    File No.
      0-13851

Mr. Owings:

     With respect to the above referenced
filing, Nitches, Inc, a California corporation (the “Company”) hereby
acknowledges that:

  The Company is responsible for the adequacy and
  accuracy of the disclosure in the filing;

  Staff comments, or changes to disclosure in
  response to staff comments, do not foreclose the Commission from taking any
  action with respect to the filing; and

  The Company may not assert staff comments as a
  defense in any proceeding initiated by the Commission or any person under the
  federal securities laws of the United States.

    Sincerely,

    /s/ Steven P.
      Wyandt

          Chief
      Executive Officer