December 27, 2012
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, 2012
Filed July 25, 2012
File No. 001-31452
Dear Ms. Collins:
We are writing regarding your letter dated November 28, 2012 commenting on our Form 20-F filed on July 25, 2012. As we stated in our letter dated December 10, 2012, we are in the process of compiling a response to your letter and will submit the response as soon as practicable. Unfortunately, we will not be able to submit the response by our originally planned date, but we expect to be able to submit it by January 18, 2013. 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/ Takuya Kozuki |
| Takuya Kozuki |
Representative Director, President |
| KONAMI CORPORATION |
| cc: | Laura Veator |
Christine Davis
Ryan Houseal
Evan Jacobson
(Division of Corporation Finance
Securities and Exchange Commission)
Izumi Akai
(Sullivan & Cromwell LLP)
