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Komatsu Ltd. 2-3-6 Akasaka, Minato-ku, Tokyo 107-8414, Japan Phone: 81-3-5561-2603 Fax: 81-3-3583-9882 | ||||||
VIA EDGAR
September 12, 2012
Mr. Russell Mancuso
Branch Chief
Division of Corporation Finance
U.S. Securities and Exchange Commission
Washington, D.C. 20549
| Re: | Komatsu Ltd. |
Form 20-F for the Fiscal Year Ended March 31, 2012
Filed June 29, 2012
File No. 001-07239
Dear Mr. Mancuso:
We have received your comment letter, dated August 30, 2012, relating to the filing listed above. As you discussed with our U.S. counsel, this letter confirms that we plan to respond to the comments by September 28, 2012.
| Sincerely, |
/S/ Hiroshi Makabe |
| Hiroshi Makabe |
| General Manager |
| Legal Department |