November 9, 2006
Cecilia D. Blye
Chief, Office of Global Security Risk
Division of Corporation Finance
Securities and Exchange Commission
Washington, D.C. 20549-5546
Re: | Mitsui & Co., Ltd. |
Form 20-F for the fiscal year ended March 31, 2006
Form 20-F for the fiscal year ended March 31, 2005
Form 20-F for the fiscal year ended March 31, 2004
Response letter dated September 26, 2006
Response letter dated August 23, 2006
Response letter dated April 19, 2005
Response letter dated February 24, 2005
File No. 0-09929
Dear Ms. Blye:
We refer to your comment letter dated October 26, 2006. We are currently gathering information which is relevant for preparation of our responses to your comments, and are also conducting an analysis of the relevant provisions of the Iran Sanctions Act of 1996 in connection with your request for us to discuss the applicability of the Act to our Iran-related activities. We expect to be able to submit a response letter by November 30, 2006.
Sincerely, |
/s/ Satoshi Tanaka |
Satoshi Tanaka |
General Manager, |
Investor Relations Division |
cc: | Roger Schwall |
(Securities and Exchange Commission)
John D. Young, Jr.
Izumi Akai
Yoichiro Taniguchi
(Sullivan & Cromwell LLP)
Shoei Utsuda
Kazuya Imai
(Mitsui & Co., Ltd.)