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Nintendo Software Planning & Development
The (commonly abbreviated to Nintendo SPD) was a research, planning and development division housed inside the Nintendo Development Center in KyotoJapan. The division had two departments: Software Planning & Development Department, which primarily co-produced games with external developers; and Software Development & Design Department, which primarily developed experimental and system software. The division was created during a corporate restructuring on September 30, 2003, with the abolition of the Nintendo R&D1 and Nintendo R&D2 departments.

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