0001193125-11-240588.txt : 20120405 0001193125-11-240588.hdr.sgml : 20120405 20110906065933 ACCESSION NUMBER: 0001193125-11-240588 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110906 FILER: COMPANY DATA: COMPANY CONFORMED NAME: KUBOTA CORP CENTRAL INDEX KEY: 0000109821 STANDARD INDUSTRIAL CLASSIFICATION: IRON & STEEL FOUNDRIES [3320] IRS NUMBER: 000000000 FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2-47 SHIKITSUHIGASHI STREET 2: 1-CHOME NANIWA-KU OSAKA 556-8601 CITY: OSAKA, JAPAN STATE: M0 ZIP: 556-8601 BUSINESS PHONE: 81-6-6648-2111 MAIL ADDRESS: STREET 1: 2-47 SHIKITSUHIGASHI STREET 2: 1-CHOME NANIWA-KU OSAKA 556-8601 CITY: OSAKA, JAPAN STATE: M0 ZIP: 556-8601 FORMER COMPANY: FORMER CONFORMED NAME: KUBOTA CO DATE OF NAME CHANGE: 19900925 FORMER COMPANY: FORMER CONFORMED NAME: KUBOTA LTD DATE OF NAME CHANGE: 19900718 CORRESP 1 filename1.htm Correspondence

September 6, 2011

Mr. John Cash

Branch Chief

Division of Corporation Finance

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

 

Re:   

Kubota Corporation

Form 20-F for the fiscal year ended March 31, 2011

Filed June 30, 2011

File No.1-07294

   

Dear Mr. Cash:

Kubota Corporation (the “Company”) has received the comments of the Staff of the Securities and Exchange Commission (the “Staff”) contained in the letter from the Staff dated August 31, 2011 (the “Comment Letter”) regarding the Company’s filing of Form 20-F for the year ended March 31, 2011.

The Company has started to prepare its responses to the Comment Letter. However the Company will be unable to complete such responses within 10 business days following the receipt of the Comment Letter. In order to fully address the comments, the Company hereby requests an extension of time to respond to the Comment Letter. The Company anticipates submitting to the Staff a response to the Comment Letter by September 30, 2011.

Thank you for your kind understanding. If you have any questions about this response letter, please contact the undersigned by fax (81-6-6648-2632).

 

Faithfully yours,

/s/ Satoru Sakamoto

Satoru Sakamoto
Director and Senior Managing Executive Officer
Kubota Corporation

 

cc: Ms. Mindy Hooker

Ms. Jeanne Baker

(Division of Corporation Finance, Securities and Exchange Commission)

Mr. Izumi Akai

Mr. Kenji Taneda

Ms. Junko Urabe

(Sullivan & Cromwell LLP)