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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 NWTNN/A39NVgu1t/qBExf/2AWpFBAcMGFZAYtNx9E0mt0b5qv7QTBM2yupM2fcgi
 bzAVsu971jXPkYqGAvV4rQ==

<SEC-DOCUMENT>0000000000-05-021514.txt : 20060517
<SEC-HEADER>0000000000-05-021514.hdr.sgml : 20060517
<ACCEPTANCE-DATETIME>20050503133519
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-021514
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050503

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MATSUSHITA ELECTRIC INDUSTRIAL CO  LTD
		CENTRAL INDEX KEY:			0000063271
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRONIC & OTHER ELECTRICAL EQUIPMENT (NO COMPUTER EQUIP) [3600]
		IRS NUMBER:				999999999
		STATE OF INCORPORATION:			M0
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1006, OAZA KADOMA
		CITY:			KADOMA-SHI, OSAKA
		STATE:			M0
		ZIP:			571-8501

	MAIL ADDRESS:	
		STREET 1:		1006, OAZA KADOMA
		CITY:			KADOMA-SHI, OSAKA
		STATE:			M0
		ZIP:			571-8501

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MATSUSHITA ELECTRIC INDUSTRIAL CO LTD
		DATE OF NAME CHANGE:	19950531
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-04-155264
</SEC-HEADER>
<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>
</SEC-DOCUMENT>
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