{"url_path":"/sec/cik-0000772263/8-k/2025-03-06/body","section_key":"body","section_title":"Body","topic":"sec","document":{"doc_type":"8-K","doc_date":"2025-03-06","source_url":"https://www.sec.gov/Archives/edgar/data/772263/0001393905-25-000087-index.html","accession_number":"0001393905-25-000087","cik":"0000772263","ticker":null,"issuer_name":"NITCHES INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/772263/0001393905-25-000087-index.html","primary_entity_key":"0000772263","primary_entity_name":"NITCHES INC"},"word_count":258,"has_tables":false,"body_markdown":"CORRESP\n5\nfilename5.htm\n\nLetter\n\n**NITCHES, INC.**\n\n1333 N. Buffalo Dr., Unit 210\n\nLas Vegas, NV 89128\n\nMarch 6, 2025\n\nDivision of Corporation Finance\n\nSecurities and Exchange Commission\n\n**Re:****Nitches, Inc.**\n\n**Form 10-K for the fiscal year ended August 31, 2023**\n\n**Filed December 7, 2023**\n\n**Amendment No. 3 to Form 10-K for the fiscal year ended August 31, 2023**\n\n**Filed February 7, 2025**\n\n**File No. 000-13851**\n\nDear Sir/Madam:\n\nIn response to your letter dated February 25, 2025, the following information is hereby submitted on behalf of Nitches, Inc. (the “Company”). An 8-K filing has been submitted in conjunction with this correspondence. For your convenience, we have reproduced the Staff’s comments below in italicized text immediately before our response.\n\nAmendment No.3 to Form 10-K for the fiscal year ended August 31, 2023\n\nReport of the Independent Registered Public Accounting Firm, page F-1\n\n1.*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.*\n\n**Response**: We have filed the 8-K as requested.\n\nWe are aware that the Company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please let me know if you need anything further.\n\nSincerely,\n\nNITCHES, INC.\n\n*/s/ John Morgan*\n\nCEO and Director"}