October 17, 2007
Ms. Angela Crane
Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
Nidec Corporation
Form 20-F for the fiscal year ended March 31, 2007
File No. 333-13896
Dear Ms. Crane:
We have received your letter dated October 10, 2007 commenting on our Annual Report on Form 20-F for the year ended March 31, 2007 (the “20-F”). We are in the process of preparing a response to your letter.
We will be unable to respond within the requested 10 business days. We expect to submit our response to your letter as soon as practicable, which we currently expect will be the week of November 5, 2007.
Thank you for your kind understanding. If you have any questions or comments regarding the foregoing, please do not hesitate to call or send a fax to the undersigned, Yasunobu Toriyama (tel: 81-75-935-6200; fax: 81-75-935-6201).
Sincerely,
/S/ Yasunobu Toriyama
Yasunobu Toriyama Executive Vice President, Chief Financial and Accounting Officer and Director |
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