* Softbank drops on report it is nearing $20 billion deal * Komatsu strong as Nikkei says to meet guidance * Pessimism about earnings continues to weigh By Sophie Knight TOKYO, Oct 15 (Reuters) - Japan's Nikkei share average slipped in early trade on Monday as investors remained concerned about under-par corporate profits, and Softbank Corp dropped on news it is nearing a $20 billion deal to buy out a U.S. telecoms company. Softbank dropped 4.7 percent to a five-month low o

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