In my opinion, its:

1st Level-5

2nd Capcom

3rd tie between Square-Enix and Konami

But all of them have trouble again the Nintendo one, hopefully Capcom, Square Enix and Konami could announce some of their plans for the Virtual console of 3DS

Capcom and level five shot up a notch!! Amazing stuff for the 3DS!

For me it's all about Hudson.  I'd say it's a tie between Capcom and Level-5, but I never played a Mega Man Legends or a Professor Layton.  They definitely win with star power though.  Mega Man Resident Evil Street Fighter would be an awesome launch of any console, with a Layton Wright crossover?

But my heart goes to Hudson, because the games they're releasing are all about shapes, so they are going to totally kick ass in 3D.  I'm talking about 3D Kororinpa, 3D Bomberman, and 3D Tetris.  Hell yes.  Marble-tilting in 3D, exploring and dropping bombs all over 3D grids, and dropping some 3D Tetriminoes.  This is what the 3DS is for.

Capcom>Konami>Level 5=Square Enix>all others....there are no big games from the west, pity, I think 3DS could be a great platform for wrpgs.

With the new Level 5 announcements

1. Level 5

2. Square-Enix

Not interested in the rest right now.

LEVEL5!!!!!!!!!

Seriously can't wait for the professor layton vs ace attourney, professor layton 3ds and time travellers sounds very interesting

Capcom, although I like Hudson's lineup too. Bomberman, tetris, bonk....awesome!

Hudson would be my primary choice. Level 5 would be my secondary .

Until someone mentioned it, I didn't realize the relatively low Western presence on the 3DS.

Friggin idiots not to jump on this thing. Whoever can make a 3DS game but won't can go rot.

I'm lookin at you Take-Two; where the hell is GTA, Max Payne Collection, Bully 3DS? Heck, Midnight Club? Carnival Games is all they can do?

Pfft.

Level 5, for Layton happiness.

Capcom is close as Resident Evil is sparking my interest.