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
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CORRESP
1
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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