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