SEC Company Response from NEC CORP (CIK 0000072127) — Jun 25, 2020

NEC CORP (CIK 0000072127)
Date: June 25, 2020 · CIK: 0000072127 · Accession: 0001193125-20-178191

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AI Filing Summary & Sentiment

File numbers found in text: 000-12713

Date

June 25, 2020

Author

/s/ Tetsuo Mukunoki

Form

CORRESP

Company

NEC CORP (CIK 0000072127)

Letter

VIA EDGAR Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549

Re: NEC Corporation

Dear Mr. Foland:

NEC Corporation (“we”, “NEC” or the “Company”) hereby respectfully requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement on Form 20-F (No. 000-12713) and to permit said Registration Statement to become effective at 3:00 p.m. Eastern Time on June 29, 2020.

* * * * *

Securities and Exchange Commission

June 25, 2020

Should the Staff have any questions or comments with respect to the foregoing, please contact our legal counsel, Takahiro Saito of Simpson Thacher & Bartlett LLP, at tsaito@stblaw.com.

Sincerely,
/s/ Tetsuo Mukunoki

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CORRESP
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filename1.htm

CORRESPONDENCE

 NEC Corporation

7-1, Shiba 5-chome, Minato-ku, Tokyo 108-8001, Japan

 Tel. +81-3-3454-1111

 June 25, 2020

VIA EDGAR

Re:
 NEC Corporation

Amendment No. 2 to Registration Statement on Form 20-F

Filed June 22, 2020

 CIK
No. 0000072127

 Michael C. Foland, Esq.

Division of Corporation Finance

 Securities and Exchange
Commission

 100 F Street, N.E.

 Washington, D.C. 20549

Dear Mr. Foland:

 NEC Corporation
(“we”, “NEC” or the “Company”) hereby respectfully requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement on Form
20-F (No. 000-12713) and to permit said Registration Statement to become effective at 3:00 p.m. Eastern Time on June 29, 2020.

*        *        *
 *        *

Securities and Exchange Commission

2

June 25, 2020

 Should the Staff have any questions or comments with respect to the foregoing, please contact
our legal counsel, Takahiro Saito of Simpson Thacher & Bartlett LLP, at tsaito@stblaw.com.

 Sincerely,

/s/ Tetsuo Mukunoki

Tetsuo Mukunoki

General Manager, Legal Division

NEC Corporation

cc:
 Securities and Exchange Commission

    Larry Spirgel, Assistant Director

    Frank Knapp, Staff Accountant

    Kathleen Collins, Accounting Branch Chief

Simpson Thacher & Bartlett LLP

    Takahiro Saito, Partner

SecProbe.io