# EDGAR Filing Document

**Accession Number:** 0000772263
**File Stem:** 0001139020-25-000174
**Filing Date:** 2025-6
**Character Count:** 2308
**Document Hash:** ae48e6eabb8371f54af209b92ef49b38
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001139020-25-000174.hdr.sgml**: 20260701

**ACCESSION NUMBER**: 0001139020-25-000174

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250616

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** NITCHES INC
- **CENTRAL INDEX KEY:** 0000772263
- **STANDARD INDUSTRIAL CLASSIFICATION:** WOMEN'S, MISSES', AND JUNIORS OUTERWEAR [2330]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 952848021
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0831

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1333 N. BUFFALO DR.
- **STREET 2:** UNIT 210
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89128
- **BUSINESS PHONE:** 858-625-2633

**MAIL ADDRESS:**
- **STREET 1:** 1333 N. BUFFALO DR.
- **STREET 2:** UNIT 210
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89128

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BEEBAS CREATIONS INC
- **DATE OF NAME CHANGE:** 19920703

**NITCHES, INC.**

1333 N. BUFFALO DR., UNIT 210

LAS VEGAS, NV 89128

June 16, 2025

Division of Corporation Finance

Securities and Exchange Commission

Re:**Nitches, Inc.**

**Form 10-K for the fiscal year ended August 31, 2023**

**Filed December 7, 2023**

**File No. 000-13851**

Dear Mr. West:

I am writing to confirm receipt of your letter dated June 5, 2025. As previously disclosed, Nitches, Inc. (the "Company") engaged a new auditor on or around October 21, 2024. Since that time, the Company has been working diligently to complete the audits required for its 10-K filing. When the Company informed the auditor of the deadline set forth in your letter, the auditor stated it is still a few weeks away from being able to finalize the audit (I can provide a copy of the email chain with these timelines if needed). The Company understands the need to timely file these reports and is doing everything it can to move this process along. Given the delays with finalizing the audit, I respectfully request that the deadline to respond/comply be extended to June 30, 2025. I appreciate your consideration in granting this request. Furthermore, I remain happy to schedule a conference call with you and the auditor if that would be beneficial.

Sincerely,

NITCHES, INC.

*/s/ John Morgan*

CEO and Director