<SEC-DOCUMENT>0000905148-20-000462.txt : 20200330
<SEC-HEADER>0000905148-20-000462.hdr.sgml : 20200330
<ACCEPTANCE-DATETIME>20200330155503
ACCESSION NUMBER:		0000905148-20-000462
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20200330
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
FILED AS OF DATE:		20200330
DATE AS OF CHANGE:		20200330

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			JAPAN SMALLER CAPITALIZATION FUND INC
		CENTRAL INDEX KEY:			0000859796
		IRS NUMBER:				133553469
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			0228

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	811-05992
		FILM NUMBER:		20756809

	BUSINESS ADDRESS:	
		STREET 1:		WORLDWIDE PLAZA
		STREET 2:		309 WEST 49TH STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		8008330018

	MAIL ADDRESS:	
		STREET 1:		WORLDWIDE PLAZA
		STREET 2:		309 WEST 49TH STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	JAPAN OTC EQUITY FUND INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>efc20-316_8k.htm
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        <div style="text-align: center; font-size: 14pt; font-weight: bold;">UNITED STATES</div>
        <div style="text-align: center; font-size: 14pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
        <div style="text-align: center; font-size: 12pt; font-weight: bold;">Washington, D.C. 20549</div>
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        <div style="text-align: center; font-weight: bold;"> <br>
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        <div style="text-align: center; font-size: 18pt; font-weight: bold;">Form 8&#8209;K</div>
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        <div style="text-align: center; font-weight: bold;">CURRENT REPORT</div>
        <div style="text-align: center; font-weight: bold;">&#160;Pursuant to Section 13 or 15(d) of the</div>
        <div style="text-align: center; font-weight: bold;">&#160;Securities Exchange Act of 1934</div>
        <div>&#160;</div>
        <div style="text-align: center; font-weight: bold;">Date of Report (Date of earliest event reported):&#160; March 30, 2020</div>
        <div style="text-align: center; font-weight: bold;"> <br>
        </div>
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        <div style="text-align: center; font-weight: bold;"> <br>
        </div>
        <div style="text-align: center; font-size: 18pt; font-weight: bold;">JAPAN SMALLER CAPITALIZATION FUND, INC.</div>
        <div style="text-align: center; font-weight: bold;">(Exact name of registrant as specified in its charter)</div>
        <div style="text-align: center; font-weight: bold;"> <br>
        </div>
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        <div style="text-align: center; font-weight: bold;"> <br>
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        <div style="text-align: center; font-weight: bold;">Investment Company Act File Number:&#160; 811-05992</div>
        <div>&#160;</div>
        <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="zbca1a16d93364d6c9b5da4b9b7075ac1">

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                <div style="text-align: center; font-weight: bold;">Maryland</div>
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              <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
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                <div style="text-align: center; font-weight: bold;">13-3553469</div>
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                <div style="text-align: center; font-weight: bold;">(State or other jurisdiction </div>
                <div style="text-align: center; font-weight: bold;">of incorporation)</div>
              </td>
              <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
              <td style="width: 49%; vertical-align: top;">
                <div style="text-align: center; font-weight: bold;">(IRS Employer </div>
                <div style="text-align: center; font-weight: bold;">Identification No.)</div>
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        <div style="text-align: center; font-weight: bold;">Worldwide Plaza</div>
        <div style="text-align: center; font-weight: bold;">&#160;309 West 49th Street</div>
        <div style="text-align: center; font-weight: bold;">&#160;New York, NY 10019</div>
        <div style="text-align: center; font-weight: bold;">&#160;(Address of principal executive offices, including zip code)</div>
        <div>&#160;</div>
        <div style="text-align: center; font-weight: bold;">(800) 833-0018</div>
        <div style="text-align: center; font-weight: bold;">(Registrant&#8217;s telephone number, including area code)</div>
        <div style="text-align: center; font-weight: bold;">(Former name&#160; or former address, if changed since last report)</div>
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        <div>Check the appropriate box below if the Form 8&#8209;K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</div>
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                  <td style="width: 27pt; vertical-align: top;">&#9744;</td>
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                    <div>Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</div>
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                  <td style="width: 27pt; vertical-align: top;">&#9744;</td>
                  <td style="width: auto; vertical-align: top;">
                    <div>Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</div>
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                  <td style="width: 27pt; vertical-align: top;">&#9744;</td>
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                    <div>Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</div>
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                  <td style="width: 27pt; vertical-align: top;">&#9744;</td>
                  <td style="width: auto; vertical-align: top;">
                    <div>Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</div>
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        <div>&#160;</div>
        <div>
          <div style="font-family: 'Times New Roman', Times, serif;">Securities registered pursuant to Section&#160;12(b) of the Securities Exchange Act of 1934:</div>
          <div>&#160;</div>
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                  <div style="text-align: center; font-size: 8pt; font-weight: bold;">Title of each class</div>
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                <td style="width: 32.07%; vertical-align: top; border-bottom: #000000 1px solid;">
                  <div style="text-align: center; font-size: 8pt; font-weight: bold;">Trading Symbol(s)</div>
                </td>
                <td style="width: 34.6%; vertical-align: top; border-bottom: #000000 1px solid;">
                  <div style="text-align: center; font-size: 8pt; font-weight: bold;">Name of each exchange on which registered</div>
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                  <div style="text-align: center; font-size: 8pt; font-weight: bold;">Common stock, par value $0.10 per share</div>
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                  <div style="text-align: center; font-size: 8pt; font-weight: bold;">JOF</div>
                </td>
                <td style="width: 34.6%; vertical-align: top; border-top: #000000 1px solid;">
                  <div style="text-align: center; font-size: 8pt; font-weight: bold;">NYSE</div>
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          <div style="font-family: 'Times New Roman', Times, serif;">Indicate by check mark whether the registrant is an emerging growth company as defined in Rule&#160;405 of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule&#160;12b-2 of the Securities
            Exchange Act of 1934 (&#167;240.12b-2 of this chapter).</div>
          <div>&#160;</div>
          <div style="text-align: right; font-family: 'Times New Roman', Times, serif;">Emerging growth company &#9744;</div>
          <div>&#160;</div>
          <div>If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section&#160;13(a) of the
            Exchange Act.&#160; <font style="font-family: 'Times New Roman', Times, serif;">&#9744;</font>
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                  <td style="width: 72pt; vertical-align: top; align: right; font-weight: bold;">Item 4.01</td>
                  <td style="width: auto; vertical-align: top;">
                    <div style="font-weight: bold;">Changes in Registrant&#8217;s Certifying Accountant.</div>
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        <div style="line-height: normal;">
          <div><font style="font-family: 'Times New Roman', Times, serif;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font style="font-family: 'Times New Roman', Times, serif;">On March 30, 2020, the Audit Committee of the Board of Directors of Japan Smaller Capitalization
              Fund, Inc. (the &#8220;Company&#8221;) engaged Ernst &amp; Young LLP (&#8220;E&amp;Y&#8221;) as the Company's independent registered public accounting firm for the fiscal year ended February 29, 2020.</font></div>
          <div>&#160;</div>
          <div style="text-indent: 36pt; font-family: 'Times New Roman', Times, serif;">During the Company&#8217;s two most recent fiscal years, and any subsequent interim period prior to engaging E&amp;Y, neither the Company nor anyone on its behalf consulted
            E&amp;Y regarding either: (i) the application of accounting principles to a specified transaction regarding the Company, either completed or proposed&#894; or the type of audit opinion that might be rendered on the Company's financial statements,
            and either a written report was provided to the Company or oral advice was provided that E&amp;Y concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue&#894; or
            (ii) any matter regarding the Company that was either the subject of a disagreement or a reportable event.</div>
          <div>&#160;</div>
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        <div style="text-align: center;">SIGNATURES</div>
        <div>&#160;</div>
        <div style="text-align: justify; text-indent: 36pt;">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 hereunto duly authorized.</div>
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              <td style="width: 45%; vertical-align: top;">&#160;</td>
              <td colspan="2" style="vertical-align: top;">
                <div>JAPAN SMALLER CAPITALIZATION FUND, INC.</div>
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              <td rowspan="1" style="width: 45%; vertical-align: top;">&#160;</td>
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              <td style="width: 45%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
              <td style="width: 3%; vertical-align: top; padding-bottom: 2px;">
                <div>By:<br>
                </div>
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              <td style="width: 52%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">/s/ Amy J. Robles<br>
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              <td style="width: 3%; vertical-align: top;">&#160;</td>
              <td style="width: 52%; vertical-align: top;">
                <div style="margin-left: 9pt;">Amy J. Robles</div>
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              <td style="width: 45%; vertical-align: top;">&#160;</td>
              <td style="width: 3%; vertical-align: top;">&#160;</td>
              <td style="width: 52%; vertical-align: top;">
                <div style="margin-left: 9pt;">Treasurer, Principal Financial Officer<br>
                </div>
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              <td style="width: 45%; vertical-align: top;" rowspan="1">&#160;</td>
              <td style="width: 3%; vertical-align: top;" rowspan="1">&#160;</td>
              <td style="width: 52%; vertical-align: top;" rowspan="1">&#160;</td>
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              <td style="width: 45%; vertical-align: top;">Date:&#160; March 30, 2020</td>
              <td style="width: 3%; vertical-align: top;">
                <div><br>
                </div>
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