October 2, 2007
Ms. Kathleen Collins
Accounting Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
100 F Street N.E.
Washington D.C., 20549-0305
U.S.A.
Dear Ms. Collins:
We are writing regarding your recent letter dated September 19, 2007 commenting on our Form 20-F filed on August 2, 2007. We are in the process of compiling a response to your letter and will submit the letter as soon as practicable, which we expect will be by October 19, 2007. Thank you for your kind understanding and please feel free to contact us if you have any questions regarding the above.
| Very truly yours, |
/s/ Noriaki Yamaguchi |
| Noriaki Yamaguchi |
| Representative Director and |
| Chief Financial Officer |
| Konami Corporation |
| cc: | Kari Jin | |
| Patrick Gilmore | ||
| (Division of Corporation Finance | ||
| Securities and Exchange Commission) | ||
| Izumi Akai | ||
| (Sullivan & Cromwell LLP) | ||
