October 2, 2009
VIA EDGAR
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.
Re: Konami Corporation
Form 20-F for the Fiscal Year Ended March 31, 2009
Filed August 3, 2009
File No. 001-31452
Dear Ms. Collins:
We are writing regarding your letter dated September 22, 2009 commenting on our Form 20-F filed on August 3, 2009. 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 22, 2009. 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: | Jason Niethamer |
Christine Davis
(Division of Corporation Finance
Securities and Exchange Commission)
Izumi Akai
(Sullivan & Cromwell LLP)
