United States securities and exchange commission logo





                              September 9, 2022

       John Lawler
       Chief Financial Officer
       Ford Motor Company
       One American Road
       Dearborn, Michigan 48126

                                                        Re: Ford Motor Company
                                                            Form 10-K for
Fiscal Year Ended December 31, 2021
                                                            Response Dated
August 26, 2022
                                                            File No. 001-03950

       Dear Mr. Lawler:

              We have reviewed your August 26, 2022 response to our comment
letter and have the
       following comments. In some of our comments, we may ask you to provide
us with information
       so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

              After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       July 15, 2022 letter.

       Response Dated August 26, 2022

       Management's Discussion and Analysis of Financial Condition and Results
of Operations, page
       34

   1.                                                   We note your response
to prior comment four and reissue it in part. As requested by our
                                                        comment, please provide
us with quantitative information regarding capital expenditures
                                                        for climate-related
projects for each of the periods covered by your Form 10-K.
   2.                                                   We note your response
to prior comment five and reissue it in part. Discuss any
                                                        anticipated
reputational risks resulting from operations or products that produce material
                                                        greenhouse gas
emissions.
 John Lawler
FirstName
Ford MotorLastNameJohn   Lawler
           Company
Comapany 9,
September NameFord
             2022    Motor Company
September
Page 2    9, 2022 Page 2
FirstName LastName
3.       In response to prior comment six, you state that you did not
experience any material
         weather-related damage to your properties or operations. Please tell
us how you
         considered providing disclosure regarding the potential for the
physical effects of climate
         change to affect your operations and results. In addition, please
address the following:

                Provide us with quantitative information for each of the
periods covered by your
              Form 10-K for weather-related damages to your property or
operations;

                Discuss the potential for weather-related impacts that have
affected or may affect
              your customers; and

                Clarify how the upward trend in the costs of insurance noted in
your response has
              affected your expectations for future period insurance cost and
describe any weather-
              related impacts on the availability of insurance.
4.       Your response to prior comment seven indicates that you have not
historically separated
         the compliance costs that are specifically related to climate change
from other costs of
         operating your business, and to do so would be impracticable. Tell us
about your
         compliance costs related to climate change and describe your
consideration of the
         disclosure requirement per Item 101(c)(2)(i) of Regulation S-K.
5.       We note your response to prior comment eight and reissue it in part.
Please provide the
         quantitative information requested by our comment for future periods.
       Please contact Patrick Fullem at (202) 551-8337 or Jennifer Angelini at
(202) 551-3047
with any questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of
Manufacturing