NITCHES INC

CIK 772263 ·Manufacturing · All EDGAR filings ↗

Progression

2025-03-06 Auditor change 8-K
2026-07-01 SEC comment letter UPLOAD +482d

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An amendment is grouped with the report it amends; every 12b-25 notice is one group

SEC comment letter Filing comparison 2026-07-01

SEC staff questioned NITCHES INC's accounting for internal control

Letter dated 2024-08-15; published on EDGAR 2026-07-01 — the SEC releases comment letters only after the review closes.

Please revise your disclosure accordingly. Report of the Independent Registered Public Accounting Firm, page F-1 2. Please obtain a revised audit report which addresses the following issues: • Revise the opinion paragraph to include the consolidated statements of operations, changes in stockholders’ equity and cash flows for the year ended August 31, 2022. • Revise the opinion paragraph to reference the basis of…

Evidence

Direction: staff to company
Letter dated: 2024-08-15
Published on edgar: 2026-07-01
Reviewing: Niches, Inc. Form 10-K for the fiscal year ended August 31, 2023 Filed December 7, 2023 Form 10-Q for the quarter ended May 31, 2024 Filed July 15, 2024 File No
Source: SEC staff comment letter (UPLOAD)
Topics: Internal control
Why: SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.

Source filing ↗

SEC comment letter Filing comparison 2026-07-01

SEC staff questioned NITCHES INC's accounting for internal control

Letter dated 2024-12-20; published on EDGAR 2026-07-01 — the SEC releases comment letters only after the review closes.

We note that you have identified material weaknesses in your ICFR. Revise to clearly describe your current plans to remediate the material weaknesses including the steps taken to date, and how long you estimate it will take to complete your • 1. remediation plans and any associated material costs that you have incurred or expect to incur. • Revise to include disclosure of management's assessment of the effectiveness…

Evidence

Direction: staff to company
Letter dated: 2024-12-20
Published on edgar: 2026-07-01
Reviewing: Nitches, Inc. Form 10-K for the fiscal year ended August 31, 2023 Filed December 7, 2023 Amendment No.1 to Form 10-K for the fiscal year ended August 31, 2023 F
Source: SEC staff comment letter (UPLOAD)
Topics: Internal control
Why: SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.

Source filing ↗

Auditor change SEC item code 2025-03-06

NITCHES INC reported a change in its independent accounting firm

The company dismissed the auditor. Olayinka Oyebola & Co → not stated

Evidence

Direction: dismissed
Direction label: The company dismissed the auditor
Item code: 4.01
Item title: Changes in Registrant's Certifying Accountant
Predecessor auditor: Olayinka Oyebola & Co
Predecessor tier: other
Severity: normal
Source: SEC 8-K item code
Why: The company's independent registered accounting firm changed.

Source filing ↗