CORRESPONDENCE

0001193125-19-001872.txt : 20190401 0001193125-19-001872.hdr.sgml : 20190401 20190104060635 ACCESSION NUMBER: 0001193125-19-001872 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190104 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LINE Corp CENTRAL INDEX KEY: 0001611820 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370] IRS NUMBER: 000000000 STATE OF INCORPORATION: M0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: JR SHINJUKU MIRAINA TOWER, 23RD FLOOR STREET 2: 4-1-6 SHINJUKU CITY: SHINJUKU-KU, TOKYO STATE: M0 ZIP: 160-0022 BUSINESS PHONE: (81) 3-4316-2050 MAIL ADDRESS: STREET 1: JR SHINJUKU MIRAINA TOWER, 23RD FLOOR STREET 2: 4-1-6 SHINJUKU CITY: SHINJUKU-KU, TOKYO STATE: M0 ZIP: 160-0022 CORRESP 1 filename1.htm CORRESPONDENCE

LOGO

LINE Corporation

JR Shinjuku Miraina Tower, 23rd Floor

4-1-6 Shinjuku

Shinjuku-ku, Tokyo, 160-0022, Japan

January 4, 2019

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549


Attention:		Cecilia Blye, Chief
		Office of Global Security Risk

Re:

LINE Corporation

Form 20-F for the Fiscal Year Ended December 31, 2017

Filed March 30, 2018

File No. 1-37821

Dear Ms. Blye:

Reference is made to your letter dated December 21, 2018 (the “Comment Letter”) addressed to LINE Corporation (the “Company”), in which the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) provided certain comments to the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2017, which was filed with the Commission on March 30, 2018. The Comment Letter specified that a response was to be provided within ten business days or, alternatively, that the Company inform the Staff of when it will provide a response.

In order to respond more fully to the Comment Letter, the Company would be grateful for the opportunity to gather additional facts and to engage in a more detailed review and discussion of the comments raised by the Staff. The Company believes that it will be able to provide its responses to the Staff by no later than January 23, 2019. Accordingly, we would be grateful if the Staff would allow the Company to respond to the Comment Letter by January 23, 2019.

Ms. Cecilia Blye

Securities and Exchange Commission, p. 2

If you have any questions regarding the foregoing or require any additional information, please do not hesitate to contact Ji Hyun Shin of the Company’s Investor Relations Team at +81-50-3189-5672 (fax: +81-3-4316-2131; e-mail: jihyun.shin@linecorp.com), or Jinduk Han of Cleary Gottlieb Steen & Hamilton LLP, the Company’s outside counsel, at +82-2-6353-8020 (fax: +82-2-6353-8099; e-mail: jhan@cgsh.com).


		Sincerely,

		/s/ Takeshi Idezawa
		Takeshi Idezawa
		President and Chief Executive Officer

cc:	Barbara Jacobs

Assistant Director

Division of Corporation Finance

Ji Hyun Shin

LINE Corporation

Jinduk Han

Cleary Gottlieb Steen & Hamilton LLP

GRAPHIC 2 g681428g70r40.jpg GRAPHIC begin 644 g681428g70r40.jpg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end