COCA COLA WEST : Submission of Form F-4 to the U.S. Securities and Exchange Commission

To Whom it May Concern,

March 1, 2017

C o m p a n y C o c a - C o l a W e s t Company, Limited

Representative Representative

Director and President

Tamio Yoshimatsu

( T S E / F S E C o d e 2 5 7 9 )

I n q u i r i e s Director/Senior

Exec.Officer, Planning & Finance Division

Yasunori Koga

（TEL 092-641-8774）

C o m p a n y C o c a - C o l a East Japan C o . , L t d .

Representative Representative

Director and President

C a l i n D r a g a n

( T S E C o d e 2 5 8 0 )

I n q u i r i e s Senior Executive

Officer Finance Function

J o h a n R o l f

（TEL 03-5575-3859）

As announced on September 30, 2016 in "Announcement Regarding Proposed Integration and Share Exchange Agreement between Coca-Cola West Co., Ltd. and Coca-Cola East Japan Co., Ltd., and Shift to Holding Company Structure through Company Split, Change of Trade Name and Partial Amendment of Articles of Incorporation of Coca-Cola West Co., Ltd.; Integrated Company to be Named Coca-Cola Bottlers Japan Inc.", Coca-Cola West Company, Limited (hereinafter referred to as "CCW") and Coca-Cola East Japan Co., Ltd. (hereinafter referred to as "CCEJ") have been working for the business integration of the companies (hereinafter referred to as the "Business Integration") to be effective on April 1, 2017 upon the approvals at the general meetings of shareholders of both companies.

Please be informed that CCW filed a Form F-4registration statement (hereinafter referred to as "Form F-4") to the U.S. Securities and Exchange Commission (hereinafter referred to as "SEC") on February 24, 2017 (US Eastern Time) as required by the United States Securities Act in conjunction with Business Integration, and it became effective on February 28, 2017 (US Eastern Time).

1. Details of the filed Form F-4

   Form F-4 includes consolidated financial statements prepared in accordance with International Financial Reporting Standards (hereinafter referred to as "IFRS"), as well as qualitative information such as the structure of the Business

   Integration, business overview of CCW and CCEJ, and analyses on the financial condition and results of operations of both companies. The consolidated financial statements under IFRS were prepared for the purpose of filing the Form F-4 with the SEC in connection with the Business Integration. For future adoption of IFRS in Japan, appropriate actions will be made taking various factors into consideration.

   We plan to file an annual report on Form 20-F, which will include consolidated financial statements under IFRS as of and for the year ended December 31, 2016, with the SEC.

2. Access to the filed Form F-4

   Form F-4 can be viewed on "EDGAR" (Electronic Data Gathering, Analysis, and Retrieval system), an electronic disclosure system run by SEC. (https://www.sec.gov/Archives/edgar/data/1672908/000119312517054853/0001193125-17-054853-index.htm)

   Major financial information of CCW and CCEJ under IFRS included in Form F-4

3. CCW

   • Consolidated Financial Results for the Year Ended December 31, 2015 [IFRS]

   • Consolidated Statements of Financial Position (as of the date transferred to IFRS, for the Year Ended December 31, 2014 and 2015)

   • Consolidated Statements of Profit or Loss (for the Year Ended December 31, 2014 and 2015)

   • Consolidated Statements of Comprehensive Income (for the Year Ended December 31, 2014 and 2015)

   • Primary Differences between Japanese GAAP and IFRS (for the Year Ended December 31, 2015)

   • Consolidated Financial Results of Q2 for the Year Ended December 31, 2016 [IFRS]

   • Consolidated Statements of Financial Position (for the Year Ended December 31, 2015 and for Q2 of the Year Ended December 31, 2016)

   • Consolidated Statements of Profit or Loss (for Q2 of the Year Ended December 31, 2015 and 2016)

   • Consolidated Statements of Comprehensive Income (for Q2 of the Year Ended December 31, 2015 and 2016)

4. CCEJ

   • Consolidated Financial Results for the Year Ended December 31, 2015 [IFRS]

   • Consolidated Statements of Financial Position (as of the date transferred to IFRS, for the Year Ended December 31, 2014 and 2015)

   • Consolidated Statements of Profit or Loss (for the Year Ended December 31, 2014 and 2015)

   • Consolidated Statements of Comprehensive Income (for the Year Ended December 31, 2014 and 2015)

   • Primary Differences between Japanese GAAP and IFRS (for the Year Ended December 31, 2015)

   • Consolidated Financial Results of Q2 for the Year Ended December 31, 2016 [IFRS]

   • Consolidated Statements of Financial Position (for the Year Ended December 31, 2015 and for Q2 ofthe Year Ended December 31, 2016)

   • Consolidated Statements of Profit or Loss (for Q2 of the Year Ended December 31, 2015 and 2016)

   • Consolidated Statements of Comprehensive Income (for Q2 of the Year Ended December 31, 2015 and 2016)

5. Please note that the reference materials attached are excerpts from financial statements and other information in the Form F-4 and they are not intended to comprehensively reflect the contents included in the Form F-4.

   Thank you,

   In conjunction with Business Integration, CCW filed Form F-4 to SEC. Form F-4 includes the prospectus and other documents. The Form F-4 has been declared effective, and CCW has arranged the prospectus contained in the Form F-4 to be distributed to CCEJ's shareholders who are resident in the U.S., prior to the General Shareholders' Meeting at which

   the Business Integration will be voted upon. The Form F-4 and the prospectus, as they may be amended from time to time,include important information related to both companies, the Business Integration, and other relevant data. We request that the CCEJ's U.S. shareholders, to which the said prospectus are distributed, carefully read through Form F-4, which was filed to SEC with respect to the Business Integration, the prospectus, and other documents, prior to exercising the voting rights for the Business Integration at the General Shareholders' Meeting. All document submitted to SEC with respect to the Business Integration are available free of charge on the SEC's homepage (www.sec.gov). In addition, such documents may be mailed free of charge upon request. To make a request, please contact the person below:

   Company Name： Coca-Cola West Company, Limited

   Address： 7-9-66, Hakozaki, Higashi-ku, Fukuoka-shi, Fukuoka, Japan, 812-8650 Person in charge： Masakiyo Uike, Finance Department

   Tell： +81-92-641-8585 Email：masakiyo-uike@ccwest.co.jp