THE BANK OF NEW YORK MELLON
101 Barclay Street
New York, New York 10286
August 31, 2015
Securities & exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Attn.: Document Control
| RE: | American Depositary Shares evidenced by American Depositary Receipts for Ordinary Shares of |
| Yokohama Rubber Company Limited | |
| (Form F-6 File No 333-179928) | |
| *************************** |
Ladies and Gentlemen:
Pursuant to Rule 424(b)(3) under the Securities Act of 1933, as amended, on behalf of The Bank of New York Mellon, as Depositary for securities against which American Depositary Receipts are to be issued, we attach a copy of the new prospectus (“Prospectus”) reflecting the change in Ratio.
As required by Rule 424(e), the upper right hand corner of the Prospectus cover page has a reference to Rule 424(b)(3) and to the file number of the registration statement to which the Prospectus relates.
Pursuant to Section III B of the General Instructions to the Form F-6 Registration Statement, the Prospectus consists of the ADR certificate with the revised ratio for Yokohama Rubber Company Limited
The Prospectus has been revised to reflect the new ratio, which has been changed to read:
“Each American Depositary Share represents one (1) deposited Share”.
Please contact me with any questions or comments at 212 815-2301.
Paul Brophy
Vice President
The Bank of New York Mellon - ADR Division
Encl.
CC: Paul Dudek, Esq. (Office of International Corporate Finance)
