Komatsu Ltd. resolved on a ratio change of its American Depositary Receipts (ADRs). As a result, one ADR, which currently represents four shares of the common stock of Komatsu Ltd, will represent one share of the common stock. New ratio will be effective February 16, 2010 (U.S. EST). The ratio change is intended to make the ADR price more attractive for U.S. investors, particularly retail investors, thus enhancing liquidity of Komatsu ADRs.

[Description]

Summary of the Ratio Change
Current Ratio 1 ADR = 4 ordinary shares
New Ratio 1 ADR = 1 ordinary share
Effective Date February 16, 2010 (U.S. EST)

(1) ADR Trading Market U.S. Over-the-Counter (OTC)
(2) Depositary and Transfer Agent for ADRs The Bank of New York Mellon 
(3)Ticker Symbol KMTUY (no change)
(4)CUSIP Number 500458401 (no change)

Note: The purpose of this press release is to make a general public announcement of the ratio change of Komatsufs American Depositary Receipts (ADRs). It has not been prepared for the purpose of soliciting investment in the ADRs.