UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 12b-25

NOTIFICATION OF LATE FILING

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  SEC FILE NUMBER
  
CUSIP NUMBER
 

(Check One) x Form 10-K    o Form 20-F    o Form 11-K    o Form 10-Q    o Form 10-D    o Form N-SAR    o Form N-CSR

                        For Period Ended: August 31, 2007 
                        o Transition Report on Form 10-K
                        o Transition Report on Form 20-F
                        o Transition Report on Form 11-K
                        o Transition Report on Form 10-Q
                        o Transition Report on Form N-SAR
                        For the Transition Period Ended: N/A

Read Instruction (on back page) Before Preparing Form. Please Print or Type.
Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.


If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:
 



PART I – REGISTRANT INFORMATION

NITCHES, INC.

Full Name of Registrant


 

Former Name if Applicable

10280 CAMINO SANTA FE

Address of Principal Executive Office (Street and Number)

SAN DIEGO, CALIFORNIA 92121

City, State and Zip Code

PART II – RULES 12b-25(b) AND (c)

If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate)

  (a)     The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;
x     (b) The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q, or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and
  (c) The accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.

PART III – NARRATIVE

State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

The registration's preparation for, and compilation, dissemination and review of relevant information required by, the registrant's Annual Report on Form 10-K for the period ended August 31, 2007 could not be accomplished to permit a timely filing of such report without undue hardship and expense to the registrant. Although the registrant attempted to conclude an appropriate process, using the resources reasonably available to it, which would have permitted a timely filing of such report, the registrant was unable to do so, The delay was attributable in part to the time and resources devoted to resolving certain accounting and reporting issues impacting the registrant's annual report on 10-K for the year ended August 31, 2006 and the subsequent interim reports on form 10-Q. The registrant resolved those issues with the Commission and filed amended reports in late October, which impacted its year end closing procedures. The registrant undertakes to file its Annual Report on Form 10-K no later than fifteen days after its original prescribed due date.


PART IV - OTHER INFORMATION

(1)     Name and telephone number of person to contact in regard to this notification

Paul M. Wyandt      (858)      625-2633
(Name)   (Area Code)   (Telephone Number)

(2)     

 Have all other reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If the answer is no, identify report(s). Yes x No o
 
   

(3)

Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof?

Yes o No x

If so, attach an explanation of the anticipated change, both narratively and quantitatively, and if appropriate, state the reasons why a reasonable estimate of the results cannot be made.
 

NITCHES, INC.
(Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.

Date:       November 29, 2007  By:       /s/ Steven P. Wyandt           
      Steven P. Wyandt, Chief Executive Officer 

INSTRUCTION: The form may be signed by an executive officer of the registrant or by any other duly authorized representative. The name and title of the person signing the form shall be typed or printed beneath the signature. If the statement is signed on behalf of the registrant by an authorized representative (other than an executive officer), evidence of the representative's authority to sign on behalf of the registrant shall be filed with the form.

ATTENTION

Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).