December 10, 2010


SECURITIES & EXCHANGE COMMISSION
450 Fifth Street, NW
Washington, DC 20549

Attn.: Document Control

RE:	American Depositary Receipts
representing two deposited shares of
The Kansai Electric Power Co. Inc.
 (Form F-6, Registration No.  333-159815)


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 Mellon, as
Depositary for securities against which
American Depositary Receipts are to be
issued, we attach a copy of the new
prospectus (Prospectus) reflecting the change
in  number of Ordinary shares represented by
one American Depositary Share (the Ratio).

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 the revised ratio for The
Kansai Electric Power Co. Inc.

The Prospectus has been revised to reflect the
new ratio, as follows:

One (1) American Depositary Share
represents One-Half of One (1/2) Share

Please contact me with any questions or
comments at 212 815-4888


Vanessa Salazar
Vice President
The Bank of New York Mellon - ADR
Division


Encl.
CC: Paul Dudek, Esq. (Office of International
Corporate Finance)







101 Barclay Street, 22nd Floor West, New York, NY 10286