-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, CICjJFLwZAVMjqlKmIXI5OA5jGWSTTpgaDgrDj4rdpIwyJq7W5GiCbiy+KM+/Jl0 VsFxhbtofw966MwNvFYfbg== 0000000000-05-018930.txt : 20060419 0000000000-05-018930.hdr.sgml : 20060419 20050419100525 ACCESSION NUMBER: 0000000000-05-018930 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050419 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: PIONEER CORP CENTRAL INDEX KEY: 0000078706 STANDARD INDUSTRIAL CLASSIFICATION: HOUSEHOLD AUDIO & VIDEO EQUIPMENT [3651] IRS NUMBER: 000000000 STATE OF INCORPORATION: M0 FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 4-1 MEGURO 1 CHOME STREET 2: MEGURO KU CITY: TOKYO 153-8654 JAPAN STATE: M0 ZIP: 00000 BUSINESS PHONE: 81334954926 MAIL ADDRESS: STREET 1: 4-1 MEGURO 1 CHOME STREET 2: MEGURO KU CITY: TOKYO 153 -8654JAPAN STATE: M0 ZIP: 00000 FORMER COMPANY: FORMER CONFORMED NAME: PIONEER ELECTRONIC CORP DATE OF NAME CHANGE: 19930618 PUBLIC REFERENCE ACCESSION NUMBER: 0001145549-04-001048 LETTER 1 filename1.txt Mail Stop 0407 April 19, 2005 Via U.S. Mail and Fax (81 3 3495 4301) Mr. Akira Niijima Chief Financial Officer Pioneer Corporation 4-1, Meguro 1 -Chome Meguro-Ku Tokyo 152-8654, Japan RE: Pioneer Corporation Form 20-F for the fiscal year ended March 31, 2004 Filed on August 6, 2004 File No. 1-7616 Dear Mr. Niijima: We have completed our review of the above filing and do not, at this time, have any further comments. Sincerely, Larry Spirgel Assistant Director ?? ?? ?? ?? Mr. Akira Niijima Pioneer Corporation March 16, 2005 Page 4 -----END PRIVACY-ENHANCED MESSAGE-----