Exhibit 31.2

CERTIFICATION

I, Paul M. Wyandt, certify
that:

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

2. Based on my knowledge, this 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 report;

3. Based on my knowledge, the financial
statements, and other financial information included in this 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
report;

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

| | e) |  | Designed such disclosure controls
      and procedures or caused such disclosure controls and procedures to be
      designed under my supervision, 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 report is being prepared;             
| | -- |  | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | f) |  | [Omitted]                                                                                                                                                                                                                                                                                                                                                                                                              
| | g) |  | Evaluated the effectiveness of
      the registrants disclosure controls and procedures and presented in this
      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                                                                                                             
| | h) |  | 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 (the
      registrants fourth fiscal quarter in the case of an annual report) 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 of internal control over financial reporting, to the
registrants auditors and the audit committee of registrants board of directors
(or persons performing the equivalent function):

| | c) |  | all significant deficiencies and
      material weaknesses in the design or operation of internal control over
      financial reporting which are reasonably likely to adversely affect the
      registrants ability to record, process, summarize and report financial
      information; and
| | -- |  | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| | d) |  | 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: January 24,
      2008 
|-----------------------------
|                             
|/s/ Paul M. Wyandt           
|                             
|Paul M.
      Wyandt         
|Chief Financial
      Officer

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