The Bank of New York 101 Barclay Street, 22W New York, NY 10286 USA October 8, 2008 SECURITIES & EXCHANGE COMMISSION 450 Fifth Street, NW Washington, DC 20549 Attn.: Document Control RE:	American Depositary Shares evidenced by the American Depositary Receipts each representing Five Ordinary Share of Onward Holdings Co. Ltd (Form F-6 File No. 2-99297) Ladies and Gentlemen: Pursuant to Rule 424(b)(3) under the Securities Act of 1933, as amended, on behalf of The Bank of New York, as Depositary for securities against which American Depositary Receipts are to be issued, we attach a copy of the new prospectus (Prospectus) reflecting the name change to Onward Holdings Co. Ltd. As required by Rule 424(e), the upper right hand corner of the Prospectus cover page has a reference to Rule 424(b) (3) and to the file number of the registration statement to which the Prospectus relates. Pursuant to Section III B of the General Instructions to the Form F-6 Registration Statement, the Prospectus consists of the ADR certificate with revised name for Onward Holdings Co. Ltd. The Prospectus has been revised to reflect the new name as Onward Holdings Co., Ltd. And has been overstamped as follows: Old: PAR VALUE OF 50 YEN New: NO PAR VALUE Please contact me with any questions or comments at 212 815-2221 Sandra Bruno Assistant Treasurer The Bank of New York Mellon - ADR Division Encl. CC: Paul Dudek, Esq. (Office of International Corporate Finance)