SEC Company Response from NITCHES INC (NICH) (CIK 0000772263) (NICH) — Feb 8, 2008
NITCHES INC (NICH) (CIK 0000772263)
Date: Feb. 8, 2008 · CIK: 0000772263 · Accession: 0001206774-08-000282
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-145613
Letter
Re:
NITCHES, INC. 10280 Camino Santa Fe San Diego, California 92121
February 8, 2008
VIA EDGAR
Messrs. H. Christopher Owings and Blair F. Petrillo U. S. Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549
Nitches, Inc. - Registration Statement on Form S-3 (File No. 333-145613)
Mr. Owings and Ms. Petrillo:
Pursuant to Rule 461(a) of the rules and regulations promulgated under the Securities Act of 1933, as amended (the "Act"), Nitches, Inc. (the "Company"), hereby requests that the above-referenced registration statement be declared effective on Tuesday, February 12, 2008, at 10:00 a.m. Washington, D.C. time, or as soon thereafter as practicable. The Company hereby confirms that it is aware of its obligations under the Act and under the Securities Exchange Act of 1934 as they relate to the proposed offering of the securities specified in the registration statement. The Company acknowledges that:
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
The Company respectfully requests confirmation of effectiveness and requests that the same be communicated to our legal counsel James A. Mercer, III, via telephone (619.744.2209) or fax (619.744.2201). Your consideration in this matter is greatly appreciated.
Sincerely,
/s/ Steven P.
Wyandt
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CORRESP
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NITCHES, INC.
10280 Camino Santa
Fe
San Diego, California 92121
February 8, 2008
VIA EDGAR
Messrs. H. Christopher Owings and Blair
F. Petrillo
U. S. Securities and Exchange Commission
Division of
Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re:
Nitches, Inc. - Registration Statement on Form S-3 (File No.
333-145613)
Mr. Owings and Ms. Petrillo:
Pursuant
to Rule 461(a) of the rules and regulations promulgated under the Securities Act
of 1933, as amended (the "Act"), Nitches, Inc. (the "Company"), hereby requests that the
above-referenced registration statement be declared effective on Tuesday, February 12, 2008, at 10:00 a.m. Washington, D.C.
time, or as soon thereafter as practicable.
The Company hereby confirms that it is aware of its obligations under the Act
and under the Securities Exchange Act of 1934 as they relate to the proposed
offering of the securities specified in the registration statement. The Company
acknowledges that:
should the Commission or the staff, acting
pursuant to delegated authority, declare the filing effective, it does not
foreclose the Commission from taking any action with respect to the
filing;
the action of the Commission or the staff, acting
pursuant to delegated authority, in declaring the filing effective, does not
relieve the Company from its full responsibility for the adequacy and accuracy
of the disclosure in the filing; and
the Company may not assert staff comments and the
declaration of effectiveness as a defense in any proceeding initiated by the
Commission or any person under the federal securities laws of the United
States.
The
Company respectfully requests confirmation of effectiveness and requests that
the same be communicated to our legal counsel James A. Mercer, III, via
telephone (619.744.2209) or fax (619.744.2201). Your consideration in this
matter is greatly appreciated.
Sincerely,
/s/ Steven P.
Wyandt
Chief Executive
Officer