UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 6-K

REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 or 15d-16 UNDER
THE SECURITIES EXCHANGE ACT OF 1934

For the month of July, 2008
Commission file number 0-12602

MAKITA CORPORATION

(Translation of registrant’s name into English)

3-11-8, Sumiyoshi-cho, Anjo City, Aichi Prefecture, Japan

(Address of principal executive offices)

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.
Form 20-F þ  Form 40-F o

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101 (b)(1): þ
Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101 (b)(7): o
Indicate by check mark whether by furnishing the information contained in this Form, the registrant is also thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.  Yes o  No þ

If “Yes” is marked, indicate below the file number assigned to the registrant in connection with Rule 12g3-2(b): 82-_____

SIGNATURES

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, thereunto duly authorized.

Date: July 31, 2008

For immediate release

July 31, 2008

Company name:		Makita Corporation
Representative:		Masahiko Goto, President
Code number:		6586

Notification Regarding Opening of Both Indian and Colombian Sales Subsidiaries

     Makita Corporation (“Makita” Head office: Anjo, Aichi Prefecture, Japan; president Masahiko Goto; Capital of 24,206 million yen) established affiliated companies in Bangalore, India, and also in Bogota suburbs, the Republic of Colombia.

     India has the largest population second to China, and is one of the BRICs countries, where economic growth has been remarkable for recent years. And Colombia has the large population second to Brazil in South America, and future economic growth is highly expected as a producing country of rich mineral resources. Therefore, the sales subsidiaries were founded. Makita aims to promote our products and to implement good after-sale services in both countries.

     By adding these establishments of Sales Subsidiaries in both India and Colombia, Makita has now 46 subsidiaries outside Japan.

     The outline of the new companies is as follows.

Outline of the New Subsidiary in India

(1) Company Name		Makita Power Tools India Private Ltd.
(2) Location		Hoskote Taluk, Bangalore, Karnataka 560067, India
(3) Representative		Akitoshi Kumagai
(4) Capital		37,000,000 INR. (approximately 100 million yen)
(5) Makita Ownership		100%
(6) Establishment		April 16, 2008
(7) Operating Start		August 1, 2008(scheduled)
(8) Number of employees		12 at the time of start-up
(9) Description of business		Sales of electric power tools and provision of maintenance services
		in India

Outline of the New Subsidiary in Colombia

(1) Company Name		Makita Colombia, S.A.
(2) Location		Bodega 4 y 7 Lote 5 Hacienda Potrero Chico, Vereda Vuelta
		Grande, Municipio de Cota, Colombia
(3) Representative		Fumihiko Kondo
(4) Capital		2,000,000 US dollars (approximately 200 million yen)
(5) Makita Ownership		100%
(6) Establishment		June 18, 2008
(7) Operating Start		September 1, 2008(scheduled)
(8) Number of employees		10 at the time of start-up
(9) Description of business		Sales of electric power tools and provision of
		maintenance services in Colombia