PAUL, WEISS, RIFKIND, WHARTON & GARRISON LLP
FUKOKU SEIMEI BUILDING, 2-2 UCHISAIWAICHO 2-CHOME
CHIYODA-KU, TOKYO 100-0011, JAPAN
March 22, 2012
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549, U.S.A.
| Attention: | Ms. Suzanne Hayes Assistant Director |
Mitsubishi UFJ Financial Group, Inc.
Form 20-F for Fiscal Year Ended March 31, 2011, Filed July 28, 2011
Form 6-K, Filed January 23, 2012
File No. 000-54189
Dear Ms. Hayes:
We are submitting this letter on behalf of our client, Mitsubishi UFJ Financial Group, Inc. (the “Registrant”), to confirm the Registrant’s receipt of your letter, dated March 15, 2012. The Registrant is currently reviewing the Staff’s comments and plans to submit responses to the comments on or around April 16, 2012.
Please contact the undersigned at +81-3-3597-6306 (fax number +81-3-4496-6202) if you have any questions or concerns.
| Sincerely, |
/s/ Tong Yu |
| Tong Yu |
| cc: | Ms. Yolanda Trotter |
Ms. Stephanie Hunsaker
Ms. Celia Soehner
Mr. Sebastian Gomez Abero
U.S. Securities and Exchange Commission
Mitsubishi UFJ Financial Group, Inc.
