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                           September 21, 2021

       Toshihiro Mibe
       President and Representative Executive Officer
       Honda Motor Co., Ltd.
       No. 1-1, Minami-Aoyama 2-chome
       Minato-ku, Tokyo
       107-8556, Japan

                                                        Re: Honda Motor Co.,
Ltd.
                                                            Form 20-F for the
Fiscal Year ended March 31, 2021
                                                            Filed June 23, 2021
                                                            File No. 001-07628

       Dear Mr. Mibe:

              We have reviewed your filing 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.

       Annual Report on Form 20-F

       Item 4
       Information on the Company, page 8

   1.                                                   Your CSR report notes
that responding to climate change and energy issues are priority
                                                        issues for Honda and
extremely important to both Honda and its stakeholders.
                                                        We also note that you
provided more expansive disclosure in your CSR report than you
                                                        provided in your SEC
filings. Please advise us what consideration you gave to providing
                                                        the same type of
climate-related disclosure in your SEC filings as you provided in your
                                                        CSR report.

   2.                                                   We note that Honda will
actively promote electric vehicles and aims for zero
                                                        environmental impact
throughout the life cycle of its products. Toward that goal, you
                                                        plan to expand your
lineup of EVs and FCVs and have been developing proprietary all-
 Toshihiro Mibe
Honda Motor Co., Ltd.
September 21, 2021
Page 2
      solid-state batteries. If material, please quantify past and/or future
capital expenditures for
      climate-related projects.
3.    If material, discuss the significant physical effects of climate change
on your operations
      and results. This disclosure may include quantification of material
weather-related
      damages to your property or operations and any weather-related impacts on
the cost or
      availability of insurance.
4.    Disclose any material litigation risks related to climate change and the
potential impact to
      the company.
5.    We note that Honda has incurred significant compliance and other costs in
connection
      with environmental and safety regulations and will incur future
compliance and other
      costs for new and upcoming regulations. Quantify any material increased
compliance
      costs related to climate change.
6.    If applicable and material, provide disclosure about any purchase or sale
of carbon credits
      or offsets and any material effects on your business, financial
condition, and results of
      operations.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Please contact Jennifer Angelini at 202-551-3045 or Sergio Chinos at
202-551-7844 with
any questions.



                                                             Sincerely,
FirstName LastNameToshihiro Mibe
                                                             Division of
Corporation Finance
Comapany NameHonda Motor Co., Ltd.
                                                             Office of
Manufacturing
September 21, 2021 Page 2
cc:       Kaoru Kubota
FirstName LastName