November 7, 2018
VIA EDGAR CORRESPONDENCE
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
Attention: Mr. Timothy Buchmiller
| Re: | Acceleration Request for Alps Electric Co., Ltd. |
Registration Statement on Form F-4, filed on November 2, 2018 |
File: 333-228127 |
CIK No. 0000900278 |
Dear Mr. Buchmiller:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Alps Electric Co., Ltd. hereby respectfully requests that the effective date of the Registration Statement on Form F-4, No. 333-228127 filed on November 2, 2018 (the “Registration Statement”), be accelerated, so that the Registration Statement may become effective by 9 a.m., Eastern time, on November 9, 2018, or as soon thereafter as practicable.
We request that we be notified of such effectiveness by telephone call to Masahisa Ikeda of Shearman & Sterling LLP at +81-3-5251-1601.
| Sincerely, | ||
| ALPS ELECTRIC CO., LTD. | ||
| By: | /s/ Yoichiro Kega | |
| ||
| Name: | Yoichiro Kega | |
| Title: | Director | |
| cc: | Masahisa Ikeda (Shearman & Sterling LLP) |
