[Cleary Gottlieb Steen & Hamilton LLP letterhead]
Writers Direct Dial: 212-225-2510
E-Mail: wgorin@cgsh.com
November 30, 2006
BY EDGAR AND FAX
Ms. Cecilia D. Blye
Chief Office of Global Security Risk
Division of Corporation Finance
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Mail Stop 5546
Washington, D.C. 20549-5546
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Re: |
Sony Corporation Form 20-F for the Fiscal Year Ended March 31, 2006 Filed September 1, 2006 |
Dear Ms. Blye:
On behalf of our client Sony Corporation (Sony), I am writing to confirm the request made by telephone this morning to your colleague James Lopez for an extension of the expected timing of Sonys response to the November 14, 2006 comment letter of the staff of the Division of Corporation Finance of the Securities and Exchange Commission (the Staff) on the Companys annual report on Form 20-F for the year ended March 31, 2006.
Due to the nature of the Staffs comments and the necessity of gathering financial and operating information from various departments and subsidiaries on a global basis, Sony has requested that it be permitted to file its response on or about December 20, 2006.
Ms. Cecilia D. Blye, p.2
If you have questions or require additional information, please do not hesitate to contact Nicole Seligman, Executive Vice President and General Counsel of Sony Corporation, at 212-288-4838 or me at 212-225-2510.
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Very truly yours, |
cc: |
Mr. Larry Spirgel, Assistant Director, Securities and Exchange Commission |
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Mr. James Lopez, Securities and Exchange Commission |
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Mr. Nobuyuki Oneda, Executive Vice President and Chief Financial Officer, Sony Corporation |
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Ms. Nicole Seligman, Executive Vice President and General Counsel, Sony Corporation |