UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D. C. 20549

FORM 6-K

Report of Foreign Private Issuer

Pursuant to Rule 13a-16 or 15d-16 under
the Securities Exchange Act of 1934

For the month of April, 2010

COMMISSION FILE NUMBER: 1-7239

KOMATSU LTD.

Translation of registrant’s name into English

3-6 Akasaka 2-chome, Minato-ku, Tokyo, Japan

Address of principal executive office

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

Form 20-F þ                         Form 40-F o

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): o

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): o

Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.

Yes o                         No þ

If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): 82-  _____ 

 

 

INFORMATION TO BE INCLUDED IN REPORT

1. A company announcement made on March 31, 2010.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

		Komatsu Ltd. Corporate Communications Dept. Tel: +81-(0)3-5561-2616 Date: March 31, 2010 URL: http://www.komatsu.com/

Notice of Change in Disclosed Information Concerning the Establishment of a
Subsidiary in Australia (as of December 25, 2009)

Please be advised that a change has been made in the news release* of December 25, 2009 entitled, “Komatsu to Establish Sales and Service Subsidiary in Australia” as follows.

While the outline of the new company in the concerned news release stated April 2010 as the date of establishment, the start of operation will be delayed to July 2010 or later as of the date of this news release due to the time required to functionally separate production from customer relations. We will announce the concerned matter as soon as determined.

*Note: This press release was filed with the SEC on December 28, 2009 as Form 6-K.

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