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SEC Comment Letter for MATSUSHITA ELECTRIC INDUSTRIAL CO LTD (CIK 0000063271) — May 3, 2005

MATSUSHITA ELECTRIC INDUSTRIAL CO LTD (CIK 0000063271)
Date: May 3, 2005 · CIK: 0000063271 · Accession: 0000000000-05-021514

AI Filing Summary & Sentiment

File numbers found in text: 001-06784

Date
May 3, 2005
Author
Martin F. James
Form
UPLOAD
Company
MATSUSHITA ELECTRIC INDUSTRIAL CO LTD (CIK 0000063271)

Letter

Mail Stop 03-06 May 3, 2005 Mr. Tetsuya Kawakami Senior Managing Director Matsushita Electric Industrial Co., Ltd. 1006, Oaza Kadoma, Kadoma-shi Osaka 571-8501, Japan

RE: Matsushita Electric Industrial Co., Ltd. Form 20-F for fiscal year ended March 31, 2004 File No. 001-06784

Dear Mr. Kawakami,

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
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

Mail Stop 03-06

May 3, 2005

Mr. Tetsuya Kawakami
Senior Managing Director
Matsushita Electric Industrial Co., Ltd.
1006, Oaza Kadoma, Kadoma-shi
Osaka 571-8501, Japan

		RE: 	Matsushita Electric Industrial Co., Ltd.
			Form 20-F for fiscal year ended March 31, 2004
      File No.  001-06784

Dear Mr. Kawakami,

	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

</TEXT>
</DOCUMENT>