424B3 1 memo424b3iij.txt THE BANK OF NEW YORK NEW YORKS FIRST BANK FOUNDED 1784 BY ALEXANDER HAMILTON 101 BARCLAY STREET, NEW YORK, N.Y. 10286 AMERICAN DEPOSITARY RECEIPTS October 18, 2005 SECURITIES & EXCHANGE COMMISSION 450 Fifth Street, NW Washington, DC 20549 Attn.: Document Control RE: Depositary Shares evidenced by the American Depositary Receipts for Ordinary Shares, each of Internet Initiative Japan Inc. (File No. 3331 10862) 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 change in the number of ordinary shares represented by fourhundred American Depositary Shares (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 for Internet Initiative Japan Inc. The Prospectus has been revised to reflect the new Ratio, and has been overstamped with: EFFECTIVE October 11, 2005, INTERNET INITIATIVE JAPAN INC. AMERICAN DEPOSITARY SHARE (ADS) RATIO CHANGED FROM 2,000:1 (TWO THOUSAND ADS EQUALING ONE ORDINARY SHARES) TO 400:1 (FOUR HUNDRED ADS EQUALING ONE ORDINARY SHARE). Attached to this letter is a copy of a letter from Internet Initiative Japan Inc. to The Bank of New York requesting that the Ratio be changed. Please contact me with any questions or comments at 212 8158223 Anita Sung Assistant Vice President The Bank of New York ADR Division Encl. CC: Paul Dudek, Esq. (Office of International Corporate Finance) 6759341