February 4, 2008
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 January 3, 2008 with respect to our response, dated December 17, 2007, to your prior letter commenting on our Form 20-F filed on August 2, 2007. As we wrote in our letter dated January 11, 2008, we have been diligently compiling a response to your letter which we expected we would be able to submit to the staff of the Securities and Exchange Commission (the “SEC”) by February 4, 2008. As of today, we still have several issues that we need to discuss and resolve internally before we can finalize and submit our response letter to the SEC staff. We expect to resolve these issues and be able to submit the response letter by February 8, 2008. We would be grateful for your kind understanding of this delay by several days. 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)
