is a Japanese animation studio established on November 10, 2000 and is located in Nanto, Toyama, Japan. The company's president and founder Kenji Horikawa once worked for Tatsunoko Production, Production I.G, and Bee Train before forming P.A.Works in 2000. The main office is located in Toyama, Japan, which is where the drawing and digital photography take place, and production and direction takes place in their Tokyo office. The company is also involved with animation in video games, along with collaborating in the past with Production I.G and Bee Train with anime. In January 2008, P.A.Works produced True Tears, their first anime series as the main animation studio involved in the production process.