<PAGE>
BROWN & WOOD
ONE WORLD TRADE CENTER
NEW YORK, NEW YORK 10048-0557
TELEPHONE: (212) 839-5300
FACSIMILE: (212) 839-5599
February 1, 1996
VIA ELECTRONIC FILING
- ---------------------
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Attention: Division of Market Regulation
Re: Sega Enterprises, Ltd.
Amendment No. 1 to Schedule 13D
----------------------------------
Ladies and Gentlemen:
On behalf of Sega Enterprises, Ltd. ("Sega") transmitted herewith for
filing with the Securities and Exchange Commission pursuant to Rule 13d-2
under the Securities Exchange Act of 1934, as amended, is Amendment No. 1 to
the Schedule 13D filed by Sega with respect to the ownership of shares of
Templeton Vietnam Opportunities Fund, Inc. The initial Schedule 13D was
filed in paper format in October 1994.
Please direct any communications relating to this filing to the
undersigned at (212) 839-5428 or J. Gerard Cummins at (212) 839-5374.
Very truly yours,
/s/ Susan Mattisinko
Susan Mattisinko
Law Clerk