Morgan Stanley & Co. LLC
1585 Broadway
New York, New York 10036
Goldman, Sachs & Co.
200 West Street
New York, New York 10282
J.P. Morgan Securities LLC
383 Madison Avenue
New York, New York 10179
Nomura Securities International, Inc.
Worldwide Plaza
309 West 49th Street
New York, New York 10019
July 7, 2016
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-4561
Attn: | Ms. Jan Woo | |
Mr. Mitchell Austin |
Re: | LINE Corporation | |
Registration Statement on Form F-1, as amended (File No.: 333-211954) |
Ladies and Gentlemen:
We hereby join LINE Corporation (the “Company”) in connection with its request for acceleration of the above-referenced Registration Statement, requesting effectiveness at 4:00 p.m., Eastern Time, on July 8, 2016, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended, we wish to advise you that, through the date hereof, 14,452 copies of the Company’s preliminary prospectus were distributed to prospective underwriters, institutional investors, dealers and others.
The undersigned advise that the underwriters have complied and will continue to comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature page follows]
By: | MORGAN STANLEY & CO. LLC | |||
By: | /s/ Pawan Passi | |||
Name: | Pawan Passi | |||
Title: | Managing Director | |||
By: | GOLDMAN, SACHS & CO. | |||
By: | /s/ Ryan Gilliam | |||
Name: | Ryan Gilliam | |||
Title: | Vice President | |||
By: | J.P. MORGAN SECURITIES LLC | |||
By: | /s/ Jeff Zajkowski | |||
Name: | Jeff Zajkowski | |||
Title: | Managing Director | |||
By: | NOMURA SECURITIES INTERNATIONAL, INC. | |||
By: | /s/ Rudy Balseiro | |||
Name: | Rudy Balseiro | |||
Title: | Managing Director |