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Realizing the possibility suggested by Hardouin [6], we show that her own Picard-Vessiot Theory for iterative -difference rings is covered by the (consequently, more general) framework, settled by Amano and Masuoka [2], of artinian simple module algebras over a cocommutative pointed Hopf algebra. An essential point is to represent iterative -difference modules over an iterative -difference ring , by modules over a certain cocommutative -bialgebra. Recall that the notion of -bialgebras was defined by Sweedler [17], as a generalization of bialgebras.

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