SRSEC Reporting Desk

NITCHES INC (NICH) – SEC staff letter

2025-11-24 · Re: Nitches, Inc. Form 10-K for the fiscal year ended August 31, 2023 Form 10-K for the fiscal year ended August 31, 2024 · Accession 0000000000-25-011014 · Review completed (no further comments)

November 24, 2025 John Morgan Chief Executive Officer Nitches, Inc. 1333 N. Buffalo Dr., Unit 210 Las Vegas, NV 89128 Re: Nitches, Inc. Form 10-K for the fiscal year ended August 31, 2023 Form 10-K for the fiscal year ended August 31, 2024 File No. 000-13851 Dear John Morgan: We have completed our review of your filings. We remind you 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. Sincerely, Division of Corporation Finance Office of Manufacturing

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