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SEC Comment Letter for KYOCERA CORP (CIK 0000057083) — Apr 25, 2005

KYOCERA CORP (CIK 0000057083)
Date: April 25, 2005 · CIK: 0000057083 · Accession: 0000000000-05-020002

AI Filing Summary & Sentiment

File numbers found in text: 001-07952

Date
April 25, 2005
Author
Martin F. James
Form
UPLOAD
Company
KYOCERA CORP (CIK 0000057083)

Letter

April 25, 2005 Mail Stop 03-06 Mr. Hideki Ishida Managing Executive Officer Kyocera Corporation 6, Takeda, Tobadono-cho, Fushimi-ku Kyoto, Japan 612-8501

RE: Annual Report on Form 20-F Filed September 21, 2004 File No. 001-07952

Dear Mr. Ishida:

We have completed our review of your Form 20-F and related filings and do not, at this time, have any further comments.

Sincerely,
Martin F. James
Senior Assistant Chief
Accountant
??

Show Raw Text
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April 25, 2005

Mail Stop 03-06

Mr. Hideki Ishida
Managing Executive Officer
Kyocera Corporation
6, Takeda, Tobadono-cho, Fushimi-ku
Kyoto, Japan 612-8501

	RE:	Annual Report on Form 20-F
      Filed September 21, 2004
		File No. 001-07952

Dear Mr. Ishida:

      We have completed our review of your Form 20-F and related
filings and do not, at this time, have any further comments.

							Sincerely,

							Martin F. James
							Senior Assistant Chief
Accountant
??

??

??

??

Mr. Hideki Ishida
Kyocera Corporation
February 3, 2005
Page 3 of 1

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