Exhibit 16.1
June 28, 2016
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read the section titled “Change in Accountants” in this Amendment No. 1 to Registration Statement No. 333-211954 on Form F-1 of LINE Corporation, filed with the Securities and Exchange Commission on June 28, 2016, and have the following comments:
1. | We agree with the statements made in the last sentence of the first paragraph, the first sentence of the second paragraph and the statements made in the third and fifth paragraphs. |
2. | We have no basis on which to agree or disagree with other statements contained therein. |
Yours truly,
/s/ Deloitte Touche Tohmatsu LLC