Mail Stop 6010 April 24, 2006 Mr. Zenji Miura Chief Financial Officer Ricoh Company, Ltd. 15-5, Minami Aoyama 1-chome, Minato-ku, Tokyo 107-8544, Japan 	Re:	Ricoh Company, Ltd. Form 20-F for the Fiscal Year Ended March 31, 2005 File No. 002-68279 Dear Mr. Miura: 	We have completed our review of your Form 20-F and related materials and do not, at this time, have any further comments. 	 							Sincerely, 								Martin F. James 								Senior Assistant Chief Accountant