RegAlert2003-08-20
Added · Updated
SEC Division of Corporation Finance no-action letter: Mitsui & Co., Ltd.
The Division of Corporation Finance states that a foreign private issuer complies with Rules 13a-14, 13a-15, 15d-14, 15d-15, and Item 15 of Form 20-F if it uses a date within 90 days prior to filing its annual report for evaluating disclosure controls and procedures. This position applies to Mitsui & Co., Ltd. for its Form 20-F annual report for the fiscal year ended March 31, 2003, provided the issuer uses the certification form specified in its incoming letter.
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Securities Act of 1934 - Rules 13a-14 and 15d-14
August 20, 2003
RESPONSE OF THE OFFICE OF INTERNATIONAL CORPORATE FINANCE DIVISION OF CORPORATION FINANCE
RE:
Mitsui & Co., Ltd. Incoming letter dated August 19, 2003
Based on the facts presented in your letter, it is the view of this Division that a foreign private issuer is in compliance with Rules 13a-14 and 13a-15, or Rules 15d-14 and
15d-15 of the Exchange Act of 1934, as applicable, and Item 15 of Form 20-F, if it uses as a date for evaluation of the procedures a date within 90 days prior to the filing of its annual report on Form 20-F for the fiscal year ended March 31, 2003 and uses a certification in the exact form of the certification provided in your letter. In reaching this position, we noted the certification requirements previously in place, the unique timing of the end of the issuer's fiscal year, the Commission's release changing the certification requirements and the effective date of those changes.
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