Mitsubishi UFJ Financial Group Financial UFJ Mitsubishi

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    I285 AVENUE OFTHE AMERICAS PAUL. WEISS. RIFKIND. WHARTON 8 GARRISON LLP NEWK)RK. IPI 1 0 0 1 ~ TELEPHONE (2 I21 373-5000 FACSIMILE 12 IP) 757-3900 #-)L 70'J 7%2F 7- t-2m#? !J Y2%RS*%*rn**%% 1015 L STREET. NW WASHINGTON. DC 20030-5004 NKOKU SElMEl BUILDING. 2-2 UCHlSAlWAlCHO 2-CHOME. CHIYODA-KU. TOKYO 100-001 I.JAPAN TELEPHONE (202) 223-73W FACSIMILE (202) 223-7420 TELEPHONE (03) 3597-8 I0l FACSIMILE (03)3587-8 120 ORIENTAL PW,TOWER €3 SUITE 1205 NO. I EAST CHANG AN AVENUE DONG CHENG DISTRICT BEIJING. 100738 PEOPLE'S REPUBLIC OF CHINA TELEPHONE (8O- 10) 8518-2700 FACSIMILE (80- t 0) (15 (8-2700/6 1 l2TH FLOOR, HONO KONG CLUB BUILDING 3A CHATER ROAD. CENTRAL HONQ KONG January 23,2006 TELEPHONE 1852) 253ESO35 FACSIMILE 1852) 2530-0022 ALDER CASTLE I0 NOBLE STREET LONDON ECZV 7JU. U.K. TELEPHONE (44 20) 7307 1000 U.S. Securities and Exchange Commission FACSIMILE I44 201 7307 1050 100 F Street, N.E. Washington, D.C. 20549 U.S.A. Attn: Mr. Brian V. Breheny, Chief Ms. Christina Chalk, Special Counsel Office of Mergers and Acquisitions Division of Corporation Finance Mitsubishi UFJ Financial Group, Inc. and Designated Subsidiaries Request to Report on Schedule 13G as Qualified Institutional Investors Ladies and Gentlemen: We are writing on behalf of Mitsubishi UFJ Financial Group, Inc. ("MUFG") and certain of its non-U.S. subsidiaries listed in Annex A attached hereto (the "Designated Subsidiaries") to request assurance that the Division of Corporation Finance (the "Division") will not recommend enforcement action by the U.S.
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