SEC Company Response from PIONEER CORP (CIK 0000078706) — Mar 29, 2005

PIONEER CORP (CIK 0000078706)
Date: March 29, 2005 · CIK: 0000078706 · Accession: 0000947871-05-000722

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AI Filing Summary & Sentiment

Date

March 25, 2005

Author

/s/Masahisa Ikeda

Form

CORRESP

Company

PIONEER CORP (CIK 0000078706)

Letter

SHEARMAN & STERLING LLP FAX: (81 3) 5251-1602 FUKOKU SEIMEI BUILDING, 5TH FLOOR ABU DHABI WWW.SHEARMAN.COM 2-2-2 UCHISAIWAICHO, CHIYODA-KU BEIJING TOKYO, JAPAN 100-0011 BRUSSELS DUSSELDORF FRANKFURT ____________ HONG KONG TEL: 81-3-5251-1601 LONDON MANNHEIM MENLO PARK WRITER'S DIRECT NUMBER: MUNICH 81 3 5251 1601 NEW YORK PARIS ROME SAN FRANCISCO SAO PAULO SINGAPORE TOKYO March 25, 2005 TORONTO WASHINGTON, D.C. Mr. Larry Spirgel Division of Corporation Finance Securities and Exchange Commission 450 Fifth Street, N.W. Washington D.C., 20549-0305 U.S.A.

Dear Mr. Spirgel:

We have been asked by our client, Pioneer Corporation ("Pioneer"), to confirm that they are in receipt of your recent letter commenting on Pioneer's Form 20-F for the fiscal year ended March 31, 2004. While Pioneer is working diligently to prepare its responses to your comment letter, some of the responses by their nature require Pioneer to confirm information across its global operations and, as a result, require a significant amount of time and effort. Pioneer vows to prepare its response as soon as possible, and will endeavor to respond by April 18 at the latest. Thank you very much for your understanding.

Best regards,
/s/Masahisa Ikeda

Show Raw Text

<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                             SHEARMAN & STERLING LLP

FAX: (81 3) 5251-1602  FUKOKU SEIMEI BUILDING, 5TH FLOOR               ABU DHABI
WWW.SHEARMAN.COM         2-2-2 UCHISAIWAICHO, CHIYODA-KU                 BEIJING
                              TOKYO, JAPAN 100-0011                     BRUSSELS
                                                                      DUSSELDORF
                                                                       FRANKFURT
                                  ____________                         HONG KONG
                               TEL: 81-3-5251-1601                        LONDON
                                                                        MANNHEIM
                                                                      MENLO PARK
WRITER'S DIRECT NUMBER:                                                   MUNICH
81 3 5251 1601                                                          NEW YORK
                                                                           PARIS
                                                                            ROME
                                                                   SAN FRANCISCO
                                                                       SAO PAULO
                                                                       SINGAPORE
                                                                           TOKYO
                                 March 25, 2005                          TORONTO
                                                                WASHINGTON, D.C.

Mr. Larry Spirgel
Division of Corporation Finance
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington D.C., 20549-0305
U.S.A.

Dear Mr. Spirgel:

      We have been asked by our client, Pioneer Corporation ("Pioneer"), to
confirm that they are in receipt of your recent letter commenting on Pioneer's
Form 20-F for the fiscal year ended March 31, 2004. While Pioneer is working
diligently to prepare its responses to your comment letter, some of the
responses by their nature require Pioneer to confirm information across its
global operations and, as a result, require a significant amount of time and
effort. Pioneer vows to prepare its response as soon as possible, and will
endeavor to respond by April 18 at the latest. Thank you very much for your
understanding.

                                            Best regards,

                                            /s/Masahisa Ikeda

                                            Masahisa Ikeda
                                            Shearman & Sterling LLP, Tokyo Japan

cc: Gopal Dharia (Securities and Exchange Commission)
    Ivette Leon (Securities and Exchange Commission)
    Akira Niijima (Pioneer Corporation)
    Toshio Andoh (Pioneer Corporation)
    Mako Sasaki (Shearman & Sterling)

      Shearman & Sterling LLP is a limited liability partnership organized
         in the United States under the laws of the State of Delaware,
              which laws limit the personal liability of partners.
</TEXT>
</DOCUMENT>

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