**Exhibit 31**

**CERTIFICATIONS**

I, Steven P. Wyandt, certify that: 

1.  I have reviewed this quarterly report on Form 10-Q of Nitches, Inc.; 

2.  Based on my knowledge, this annual report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this annual report; 

3.  Based on my knowledge, the financial statements, and other financial information included in this annual report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this annual report;

4.  I am responsible for establishing and maintaining the disclosure controls and procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for the registrant and I have:

|   | a) | designed such disclosure controls and procedures to   insure that material information relating to the registrant, including its   consolidated subsidiaries, is made known to me by others within those   entities, particularly during the period in which this annual report is being   prepared;                                                                           |
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|   | b) | designed such internal control over financial reporting,   or caused such internal control over financial reporting to be designed under   my supervision, to provide reasonable assurance regarding the reliability of   financial reporting and the preparation of financial statements for external   purposes in accordance with generally accepted accounting principals; |
|   | c) | evaluated the effectiveness of the registrant’s   disclosure controls and procedures and presented in this annual report my   conclusions about the effectiveness of the disclosure controls and procedures,   as of the end of the period covered by this report based on such evaluation;   and                                                                         |
|   | d) | disclosed in this report any change in the   registrant’s internal control over financial reporting that occurred during   the registrant’s most recent fiscal quarter that has materially affected, or   is reasonably likely to materially affect, the registrant’s internal control   over financial reporting; and                                          |

5.  I have disclosed, based on my most recent evaluation, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent function):

|   | a) | all significant deficiencies in the design or   operation of internal controls which could adversely affect the registrant’s   ability to record, process, summarize and report financial data and have   identified for the registrant’s auditor’s any material weakness in internal   controls; and |
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|   | b) | any fraud, whether or not material, that involves   management or other employees who have a significant role in the registrant’s   internal controls over financial reporting.                                                                                                                                 |

Date: July 15, 2004

| /s/ STEVEN P. WYANDT                                                     |   |
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| Steven P. Wyandt   Chief Executive Officer and   Chief Financial Officer |   |