January 26, 2012
Mr. John Cash
Branch Chief
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Kubota Corporation | |||
| Form 20-F for the fiscal year ended March 31, 2011 | ||||
| Filed June 30, 2011 | ||||
File No.1-07294 |
Dear Mr. Cash:
Kubota Corporation (the “Company”) has received the comments of the Staff of the Securities and Exchange Commission (the “Staff”) contained in the letter from the Staff dated January 24, 2012 (the “Comment Letter”) regarding the Company’s filing of Form 20-F for the year ended March 31, 2011.
The Company has started to prepare its responses to the Comment Letter. However, the Company will be unable to complete such responses within 10 business days following the receipt of the Comment Letter. In order to fully address the comments, the Company hereby requests an extension of time to respond to the Comment Letter. The Company anticipates submitting to the Staff a response to the Comment Letter by February 23, 2012.
Thank you for your kind understanding. If you have any questions about this response letter, please contact the undersigned by fax (81-6-6648-2632).
| Faithfully yours, |
/s/ Satoru Sakamoto |
| Satoru Sakamoto |
| Director and Senior Managing Executive Officer |
| Kubota Corporation |
| cc: | Ms. Mindy Hooker | |
| Ms. Jeanne Baker | ||
| (Division of Corporation Finance, Securities and Exchange Commission) | ||
| Mr. Izumi Akai | ||
| Mr. Kenji Taneda | ||
| Ms. Junko Urabe | ||
| (Sullivan & Cromwell LLP) | ||
