-----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, V1MNJZv+isATqZzKbl7om5y0QCFWF05646M+NsssDGgg1sQxsy1eCe0qPip+JXmH F2l4EDf/HYnaatQfoHtt8A== 0000947871-05-000722.txt : 20060419 0000947871-05-000722.hdr.sgml : 20060419 20050329060846 ACCESSION NUMBER: 0000947871-05-000722 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20050329 FILER: 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: CORRESP 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 CORRESP 1 filename1.txt 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. -----END PRIVACY-ENHANCED MESSAGE-----