Aeon Co., Ltd. – ‘424B3’ on 2/15/07

On:  Thursday, 2/15/07, at 9:21am ET   ·   Accession #:  1201935-7-24   ·   File #:  333-139305

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Prospectus   —   Rule 424(b)(3)
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 424B3       Prospectus                                             2±     6K 
 2: EX-1        Underwriting Agreement                                12±    50K 

424B3   —   Prospectus

February 14, 2007                                                               

Securities and Exchange Commission                                              
450 Fifth Street, N.W.                                                          
Washington, D.C. 20549                                                          
Attn.: Document Control                                                         

Re:     Depositary Shares Evidenced by                                          
American Depositary Receipts                                                    
For Common Stock of the par value of                                            
50 Yen each of                                                                  
Aeon Co., Ltd (F6 file No. 333139305)                                           

Dear Sir/Madam:                                                                 

Pursuant to rule 424(b) (3) under the           
Securities Act of 1933, as amended, on behalf of The                            
Bank of New York, as depositary for securities against                          
which American Depositary Receipts are to be issued,                            
we enclosed ten copies of the revised prospectus (the                           
Prospectus) for Aeon Co., Ltd as required by Rule                               
424(e) the upper right hand corner of the cover page of                         
each copy has a reference to Rule 424(b)(3) and to the                          
file number of the registration statement to which the                          
prospectus relates.                                                             

Pursuant to Section III B of the                
General Instructions to the form F6 Registration                                
Statement, the Prospectus consist of the ADR                                    
certificate for Aeon Co., Ltd.                                                  

Due to the ratio change of Aeon                 
Co., Ltd the Prospectus has been revised to                                     
include the par value change: Par Value change                                  
from 50 Yen to No Par.                                                          

Please contact me at (212) 8158250, or          
in my absence Cristina Cobb at (212) 6351507, with any                          
comments or questions.                                                          

Please stamp the enclosed copy                  
of this letter to indicate receipt of the enclosures,                           
and return the stamped copy to the undersigned                                  
using the stamped envelope enclosed for your                                    
convenience.                                                                    

Very Truly Yours                                                                

Michael Fitzpatrick                                                             
Assistant Treasurer                                                             

Enclosure                                                                       
cc:     Paul Dudek, Esq. (Office of                                             
International Corporate Finance)                                                

Dates Referenced Herein

This ‘424B3’ Filing		Date		Other Filings
Filed on:		2/15/07		None on these Dates
		2/14/07
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