NAGASHIMA OHNO & TSUNEMATSU
Kioicho Bldg, 3-12, Kioicho, Chiyoda-ku, Tokyo, 102-0094, Japan Telephone: 81+3-3288-7000 Facsimile: 81+3-5213-7800 |
December 18, 2002
Mr. Jonathan G. Katz
Secretary
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC, USA
20549-0609
| Re: | File No. 33-8150.wp - Implementation of Standards of Professional Conduct for Attorneys (the "Proposed Rule") |
Dear Mr. Katz:
In addition to our comment letter dated December 18, 2002 regarding the Proposed Rule, which we submitted electronically to the Securities and Exchange Commission on the same date, we would like to take this opportunity to express our support of the comment letter of the Japan Federation of Bar Associations on the same subject, a copy of which is attached hereto for your reference.
Yours very sincerely,
Nagashima Ohno & Tsunematsu
CONTACT DETAILS
| Attn: | Mr. Hidetaka Mihara |
| Email: | hidetaka_mihara@noandt.com |
| Tel: | +81-3-3511-6125 |
| Attn: | Mr. Fumihide Sugimoto |
| Email: | fumihide_sugimoto@noandt.com |
| Tel: | +81-3-3511-6133 |
| Attn: | Ms. Miyuki Ishiguro |
| Email: | miyuki_ishiguro@noandt.com |
| Tel: | +81-3-3511-6141 |
| Address: | Nagashima Ohno & Tsunematsu |
| Kioicho Building | |
| 3-12, Kioicho, Chiyoda-ku, | |
| Tokyo 102-0094, JAPAN | |
| Fax: | +81-3-5213-7800 |