Aims: Type 2 diabetes mellitus (T2DM) and visceral obesity are associated with each other and with cardiovascular diseases. We determined whether increased visceral adiposity without weight gain was associated with sex-specific accelerated carotid atherosclerosis in South Koreans with T2DM. Methods: From 2003 to 2012, we recruited 280 participants with T2DM for the Seoul Metabolic Syndrome cohort who had body weight, visceral fat thickness (VFT), and carotid intima-media thickness (CIMT) measured at intervals of 2 years. According to VFT change, sex-specific quartiles of clinical characteristics and changes of CIMT were determined. Logistic regression models predicted the odds of the progression of CIMTs in each quartile. Results: During 2 years of observation, VFTs fell by 5.2±13.5 mm in men (P<0.001) and 3.4±10.5 mm in women (P<0.001). Progression of IMT was only significant for women's maximal IMT (0.031±0.145 mm, P=0.012), while significant improvements in HbA1c were found (0.9%; P<0.001 in both sexes). There were no significant differences in clinical characteristics, or in progression of carotid IMT in men or women according to 2-year quartiles of VFT change. Conclusions: Our results do not suggest that increased visceral adiposity without body weight changes impacts the CIMT progression in South Korean men or women with T2DM. Thank you for the opportunity to revise again, based on the helpful critique of Reviewer 1. Please see our specific responses to reviewers' comments below.Reviewer #1: In this study, they have reported that visceral obesity leads to atherosclerosis. Ultrasonography is a noninvasive, cost-effective method to assess visceral obesity. Visceral fat change without weight change had little effect on atherosclerosis. Despite the advantages, use of sonography for assessment of body composition is accompanied by important disadvantages. Sonography entails use of equipment and is significantly more expensive than simple assessment of anthropometric features. Although the value of sonography has been shown in most studies, sporadic reports question the strong association between sonographic findings and those of standard techniques [1] and clinical outcome [2]. There is also an evident need for objective and accurate indexes such as intraabdominal fat thickness, abdominal wall fat index, preperitoneal fat, minimum subcutaneous fat thickness, mesenteric fat thickness and preperitoneal circumference that can be applied to special patient groups. Furthermore, adequate examiner training is demanded as a precondition for reliable and reproducible measurements. Once these issues are resolved, it is highly plausible that sonography will be used in clinical practice for the routine assessment of regional adiposity. Therefore in my opinion regional adiposity can be assessed with anthropometric data and imaging techniques. The former include waist-to-hip ratio, waist circumference, and abdominal sagittal diameter. A fully automated individualized analyses method is now possible and may, given a...