LINE Corporation
JR Shinjuku Miraina Tower, 23rd Floor
4-1-6 Shinjuku
Shinjuku-ku, Tokyo, 160-0022, Japan
January 4, 2019
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: | Cecilia Blye, Chief | |
Office of Global Security Risk |
Re: | LINE Corporation Form 20-F for the Fiscal Year Ended December 31, 2017 Filed March 30, 2018 File No. 1-37821 |
Dear Ms. Blye:
Reference is made to your letter dated December 21, 2018 (the “Comment Letter”) addressed to LINE Corporation (the “Company”), in which the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) provided certain comments to the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2017, which was filed with the Commission on March 30, 2018. The Comment Letter specified that a response was to be provided within ten business days or, alternatively, that the Company inform the Staff of when it will provide a response.
In order to respond more fully to the Comment Letter, the Company would be grateful for the opportunity to gather additional facts and to engage in a more detailed review and discussion of the comments raised by the Staff. The Company believes that it will be able to provide its responses to the Staff by no later than January 23, 2019. Accordingly, we would be grateful if the Staff would allow the Company to respond to the Comment Letter by January 23, 2019.
Ms. Cecilia Blye
Securities and Exchange Commission, p. 2
If you have any questions regarding the foregoing or require any additional information, please do not hesitate to contact Ji Hyun Shin of the Company’s Investor Relations Team at +81-50-3189-5672 (fax: +81-3-4316-2131; e-mail: jihyun.shin@linecorp.com), or Jinduk Han of Cleary Gottlieb Steen & Hamilton LLP, the Company’s outside counsel, at +82-2-6353-8020 (fax: +82-2-6353-8099; e-mail: jhan@cgsh.com).
Sincerely, | ||
/s/ Takeshi Idezawa | ||
Takeshi Idezawa | ||
President and Chief Executive Officer |
cc: | Barbara Jacobs |
Assistant Director
Division of Corporation Finance
Ji Hyun Shin
LINE Corporation
Jinduk Han
Cleary Gottlieb Steen & Hamilton LLP