SEGA ENTERPRISES LTD /JAPAN/
SC 13D/A, 1996-02-02
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                                 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






















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