Internet Initiative Japan Inc., | ||
Jinbocho Mitsui Bldg., | ||
1-105 Kanda Jinbo-cho, | ||
Chiyoda-ku, Tokyo 101-0051, Japan | ||
February 17, 2011 |
Ms. Jan Woo,
Attorney-Advisor,
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, 2010 |
| File No. 000-30204 |
Dear Ms. Woo:
We are in receipt of your letter dated February 8, 2011 commenting on the annual report of Form 20-F of Internet Initiative Japan, Inc. (the “Company”) for the fiscal year ended March 31, 2010. We are currently in the process of compiling a response to your letter and expect to respond to you around February 28, 2011.
| Very truly yours, | |
/s/ Akihisa Watai | |
| Akihisa Watai | |
| Managing Director, Chief Financial Officer and Chief Accounting Officer | |
| cc: | Barbara Jacobs | (Securities and Exchange Commission) |
| Izumi Akai |
| Yoichiro Taniguchi |
| Sandra Treusdell |
| (Sullivan & Cromwell LLP) |