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
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File numbers found in text: 001-06784
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<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>