Nidec Corporation has submitted its responses to the third questionnaire from Makino Milling Machine Co., Ltd. in relation to a tender offer (TOB). In response to Nidec's acquisition proposal, Makino has implemented defensive measures to counter the takeover attempt. Nidec expressed its disappointment regarding Makino's defense strategy, labeling it as 'extremely regrettable' and accused the company of distorting factual information surrounding the acquisition. This exchange highlights the ongoing tensions between the two companies as they navigate the potential acquisition.