August 31, 2009

Securities and Exchange Commission
100 F. Street, N.E.
Washington, DC 20549
Attention: Paul M. Dudek, Esq.
           Office of International Corporate Finance

RE   Registration Statement on Form F-6 filed with respect to common
     shares of NGK Spark Plug Co., Ltd. (File No. 333-154202)

Ladies and Gentlemen,

Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended
(the "Act"), Deutsche Bank Trust Company Americas, as depositary (the
"Depositary"), acting on behalf of the legal entity created by the agreement for
the issuance of American Depositary Receipts evidencing American Depositary
Shares representing common shares of NGK Spark Plug Co., Ltd.(the "Issuer")
hereby requests hereby requests withdrawal of the above referenced Registration
Statement on Form F-6, together with all exhibits thereto (the "Registration
Statement").

The Registration Statement was originally filed with the Securities and Exchange
Commission (the "Commission") on October 14, 2008 and became effective on filing
pursuant to Rule 466 promulgated under the Act.   At this time, no common shares
of the Issuer have been accepted for deposit and no American Depositary Shares
have been issued.   The Depositary does not wish to establish an American
Depositary Receipt program at this time and has elected not to accept any common
shares of the Issuer and will not issue any securities under this Registration
Statement.

Since none of the American Depositary Shares registered on the Registration
Statement have been issued or sold and none will be issued or sold, the
Depositary makes this application to withdraw the Registration Statement.

If you should have any questions about this application, please contact our
counsel, Scott A. Ziegler, Esq. at Ziegler, Ziegler & Associates, LLP at 212
319-7600.

Very truly yours,

Legal entity created by the agreement for the
issuance of American Depositary Receipts
evidencing American Depositary Shares for shares
of the Issuer

By: DEUTSCHE BANK TRUST COMPANY AMERICAS, Depositary

By:       /s/James Kelly
Name:   James Kelly
Title:     Vice President

By:  /s/Chris Konopelko
Name:  Chris Konopelko
Title:    Vice President