The company was reorganized into 'Makino Talkie Company Ltd.' in September of the year in accordance with the resolution made at the top-level meeting, in which Shinichi OTA, the president of Eion in Tokyo, Suesaburo SASAI, a director of Makino Talkie, Masao MUNETA of Chidori Kogyo, Hideo MATSUYAMA, manager of planning department of Makino Talkie, and Makino, the head of studio, participated.
東京の映音の太田進一社長、マキノトーキー理事の笹井末三郎、千鳥興業の宗田政雄、マキノトーキー企画部長の松山英夫、所長のマキノの首脳会議により、株式会社化を決議、同年9月、組織変更を行ない、同社は「マキノトーキー株式会社」となる。