Mitsubishi UFJ Financial Group, Inc. | ||
7-1, Marunouchi 2-chome, Chiyoda-ku, Tokyo 100-8330, Japan | ||
Tel.03-3240-8111 www.mufg.jp |
December 13, 2006
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, NE
Washington DC, 20549, U.S.A.
Attention: Ms. Cecilia D. Blye
Chief, Office of Global Security Risk
Mitsubishi UFJ Financial Group, Inc.
Form 20-F/A for Fiscal Year Ended March 31, 2005
Dear Ms. Blye:
Mitsubishi UFJ Financial Group, Inc. (the “Registrant”) is submitting this letter in connection with the Staff’s review of and comments to response letters, dated September 7, 2006, October 19, 2006 and November 28, 2006, previously submitted on behalf of the Registrant by its legal counsel, Paul Weiss Rifkind Wharton & Garrison LLP, regarding the above-referenced annual report on Form 20-F.
In connection with the previous response letters, the Registrant acknowledges that:
• | the Registrant is responsible for the adequacy and accuracy of the disclosure in the filings; |
• | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and |
• | the Registrant may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
U.S. Securities and Exchange Commission | 2 |
Please contact Mr. Tong Yu of Paul Weiss Rifkind Wharton & Garrison LLP at +81-3-3240-8101 (fax number +81-3-3597-8120) with any questions.
Sincerely, |
/s/ Hajime Sugizaki |
Hajime Sugizaki |
Senior Managing Director and |
Chief Financial Officer |
cc: | Donald A. Walker Pradip Bhaumik U.S. Securities and Exchange Commission
Tong Yu Paul Weiss Rifkind Wharton & Garrison LLP |