Internet Initiative Japan Inc.,
Jinbocho Mitsui Bldg.,
1-105 Kanda Jinbo-cho,
Chiyoda-ku, Tokyo 101-0051, Japan

March 5, 2010

Ms. Kathleen Collins,
Accounting Branch Chief,
Division of Corporation Finance,
Securities and Exchange Commission,
100 F Street, N.E.,
Washington, D.C. 20549,
U.S.A.

RE: Internet Initiative Japan, Inc.
Form 20-F for the year ended March 31, 2009
File No. 000-30204  

Dear Ms. Collins:

We are in receipt of your letter dated March 4, 2010 commenting on the annual report of Form 20-F of Internet Initiative Japan, Inc. for the fiscal year ended March 31, 2009. We are currently in the process of compiling a response to your letter and expect to respond to you by April 2, 2010.

Very truly yours,
 

/s/ Akihisa Watai  

Akihisa Watai 

Director, Chief Financial Officer and
     Chief Accounting Officer 

cc: Megan Akst
Ryan Houseal
Maryse Mills-Apenteng
(Securities and Exchange Commission)
 
Izumi Akai
Yoichiro Taniguchi
Sandra Treusdell
(Sullivan & Cromwell LLP)