Internet Initiative Japan Inc.,
Jinbocho Mitsui Bldg.,
1-105 Kanda Jinbo-cho,
Chiyoda-ku, Tokyo 101-0051, Japan
Jinbocho Mitsui Bldg.,
1-105 Kanda Jinbo-cho,
Chiyoda-ku, Tokyo 101-0051, Japan
October 9, 2009
Ms. Kathleen Collins,
Accounting Branch Chief,
Division of Corporation Finance,
Securities and Exchange Commission,
100 F Street, N.E.,
Washington, D.C. 20549,
U.S.A.
Accounting Branch Chief,
Division of Corporation Finance,
Securities and Exchange Commission,
100 F Street, N.E.,
Washington, D.C. 20549,
U.S.A.
RE: | Internet Initiative Japan, Inc. Form 20-F for the year ended March 31, 2009 File No. 000-30204 |
Dear Ms. Collins:
We are in receipt of your letter dated September 30, 2009 commenting on the annual report of Form 20-F of Internet Initiative Japan, Inc. (the “Company”) for the fiscal year ended March 31, 2009. We are currently in process of compiling a response to your letter and expect to respond to you by October 30, 2009.
Very truly yours, | ||||
/s/ Akihisa Watai | ||||
Akihisa Watai | ||||
Director, Chief Financial Officer and Chief Accounting Officer | ||||
cc: | Izumi Akai Yoichiro Taniguchi Sandra Treusdell (Sullivan & Cromwell LLP) |