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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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MIC-Info: RSA-MD5,RSA,
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 7xbvUC+M/vJzj8LlBzfQ5w==

<SEC-DOCUMENT>0000000000-06-004052.txt : 20061002
<SEC-HEADER>0000000000-06-004052.hdr.sgml : 20061002
<ACCEPTANCE-DATETIME>20060125075931
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-004052
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060125

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TOYOTA MOTOR CREDIT CORP
		CENTRAL INDEX KEY:			0000834071
		STANDARD INDUSTRIAL CLASSIFICATION:	PERSONAL CREDIT INSTITUTIONS [6141]
		IRS NUMBER:				953775816
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		19001 S. WESTERN AVENUE
		CITY:			TORRANCE
		STATE:			CA
		ZIP:			90509
		BUSINESS PHONE:		(310) 468-1310

	MAIL ADDRESS:	
		STREET 1:		19001 S. WESTERN AVENUE
		CITY:			TORRANCE
		STATE:			CA
		ZIP:			90509
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 4561

December 22, 2005

John Stillo
Chief Financial Officer
Toyota Motor Credit Corporation
19001 S. Western Avenue
Torrance, California 90509

RE:	Toyota Motor Credit Corporation
Form 10-K for Fiscal Year Ended March 31, 2005
Filed June 21, 2005
File No. 1-09961

Dear Mr. Stillo,

	We have completed our review of your Form 10-K and have no
further comments at this time.


Sincerely,


Angela Connell
Senior Accountant


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----