| Mitsubishi UFJ Financial Group, Inc. | ||
| 7-1, Marunouchi 2-chome, Chiyodaku, Tokyo 100-8330, Japan | ||
| Tel. +81-3-3240-8111, Fax. +81-3-3240-7520 | ||
| www.mufg.jp |
April 6, 2009
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington D.C. 20549
U.S.A.
| Attention: | Mr. Hugh West | |
| Accounting Branch Chief |
Mitsubishi UFJ Financial Group, Inc.
Form 20-F for Fiscal Year Ended March 31, 2008
Dear Mr. West:
Mitsubishi UFJ Financial Group, Inc. (the “Registrant”) is submitting this letter in connection with the Staff’s review of and comments to the above-referenced annual report on Form 20-F and the Registrant’s responses to the Staff’s comments submitted on behalf of the Registrant by its legal counsel, Paul, Weiss, Rifkind, Wharton & Garrison LLP, on the date of this letter.
In connection with responding to the Staff’s comments, 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 +81-3-3597-8101 (fax number +81-3-3597-8120) with any questions.
| Sincerely, |
/s/ Hiroshi Saito |
| Hiroshi Saito |
| Senior Managing Director and Chief Financial Officer |
| cc: | Sharon M. Blume |
U.S. Securities and Exchange Commission
Tong Yu
Paul, Weiss, Rifkind, Wharton & Garrison LLP
