Internet Initiative Japan Inc., Jinbocho Mitsui Bldg., 1-105 Kanda Jinbo-cho, Chiyoda-ku, Tokyo 101-0051, Japan January 17, 2012 |
Ms. Kathleen Collins,
Accounting Branch Chief,
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, 2011 |
| File No. 000-30204 |
Dear Ms. Collins:
We are in receipt of your letter dated January 13, 2012 commenting on the annual report on Form 20-F of Internet Initiative Japan, Inc. (the “Company”) for the fiscal year ended March 31, 2011. We are currently in the process of compiling a response to your letter and expect to respond to you by February 13, 2012.
| Very truly yours, | |
/s/ Akihisa Watai | |
| Akihisa Watai | |
| Managing Director, Chief Financial Officer and Chief Accounting Officer | |
| cc: | Laura Veator |
Melissa Feider (Securities and Exchange Commission)
| Izumi Akai |
| Kenji Taneda |
| Brian D. Wessel |
| (Sullivan & Cromwell LLP) |