NEC Corporation
7-1, Shiba 5-chome, Minato-ku, Tokyo 108-8001, Japan
Tel. +81-3-3454-1111
June 25, 2020
VIA EDGAR
Re: | NEC Corporation |
Amendment No. 2 to Registration Statement on Form 20-F
Filed June 22, 2020
CIK No. 0000072127
Michael C. Foland, Esq.
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Dear Mr. Foland:
NEC Corporation (“we”, “NEC” or the “Company”) hereby respectfully requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement on Form 20-F (No. 000-12713) and to permit said Registration Statement to become effective at 3:00 p.m. Eastern Time on June 29, 2020.
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Securities and Exchange Commission | 2 | June 25, 2020 |
Should the Staff have any questions or comments with respect to the foregoing, please contact our legal counsel, Takahiro Saito of Simpson Thacher & Bartlett LLP, at tsaito@stblaw.com.
Sincerely,
/s/ Tetsuo Mukunoki
Tetsuo Mukunoki
General Manager, Legal Division
NEC Corporation
cc: | Securities and Exchange Commission |
Larry Spirgel, Assistant Director
Frank Knapp, Staff Accountant
Kathleen Collins, Accounting Branch Chief
Simpson Thacher & Bartlett LLP
Takahiro Saito, Partner