# EDGAR Filing Document

**Accession Number:** 0000772263
**File Stem:** 0001393905-23-000122
**Filing Date:** 2023-3
**Character Count:** 1791
**Document Hash:** 945ced7eade2651d56aa0dbb18d04a91
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001393905-23-000122.hdr.sgml**: 20230407

**ACCESSION NUMBER**: 0001393905-23-000122

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230308

**FILER**: 

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

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

**BUSINESS ADDRESS:**
- **STREET 1:** 10280 CAMINO SANTA FE
- **CITY:** SAN DIEGO
- **STATE:** CA
- **ZIP:** 92121
- **BUSINESS PHONE:** 8586252633

**MAIL ADDRESS:**
- **STREET 1:** 10280 CAMINO SANTA FE
- **CITY:** SAN DIEGO
- **STATE:** CA
- **ZIP:** 92121

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

![Picture 1](nichcorsp_1.jpg)

Dallin G. Drescher – Attorney at Law

1731 N Gregory Dr.

Layton, UT 84041

dallin@drescherlawgroup.com

Admitted in the State of Utah

March 8, 2023

Attorney Alex King

Division of Corporation Finance

Office of Manufacturing

Securities and Exchange Commission

Washington, D.C. 20549

**Re:** **Nitches, Inc.**

**Form 1-A POS: Request for Qualification**

**File No. 024-12029**

Dear Mr. King:

On behalf of Nitches, Inc. (the "Company"), I hereby request qualification of the Company's above-referenced Offering Statement on Form 1-A POS effective at 12:00 PM EST on Friday, March 10, 2023 or as soon as practicable thereafter.

We appreciate your prompt attention to this matter. Please notify me if you need anything further.

Sincerely,

**DRESCHER LAW GROUP, PLLC**

*/s/ Dallin G. Drescher*

Dallin G. Drescher

Counsel for Nitches, Inc.