0000929638-13-000424.txt : 20130710 0000929638-13-000424.hdr.sgml : 20130710 20130710164727 ACCESSION NUMBER: 0000929638-13-000424 CONFORMED SUBMISSION TYPE: AW PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130710 DATE AS OF CHANGE: 20130710 FILER: 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: AW SEC ACT: SEC FILE NUMBER: 333-179826 FILM NUMBER: 13962246 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 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TOYOTA AUTO FINANCE RECEIVABLES LLC CENTRAL INDEX KEY: 0001131131 STANDARD INDUSTRIAL CLASSIFICATION: ASSET-BACKED SECURITIES [6189] IRS NUMBER: 334836519 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: AW SEC ACT: SEC FILE NUMBER: 333-168098 FILM NUMBER: 13962247 BUSINESS ADDRESS: STREET 1: 19851 S. WESTERN AVENUE NF 23 STREET 2: ATTENTION: SEC REPORTING CITY: TORRANCE STATE: CA ZIP: 90501 BUSINESS PHONE: 3107871310 MAIL ADDRESS: STREET 1: 19851 S. WESTERN AVENUE NF 23 STREET 2: ATTENTION: SEC REPORTING CITY: TORRANCE STATE: CA ZIP: 90501 AW 1 a51204_aw.htm a51204_aw.htm

July 10, 2013
 

United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, DC 20549
Attn: Rolaine S. Bancroft

Re:
Toyota Motor Credit Corporation
Toyota Auto Finance Receivables LLC
Amendment No. 1 to Registration Statement on Form S-3
File Numbers 333-179826 and 333-168098
 
Dear Ms. Bancroft:
 
My firm represents Toyota Motor Credit Corporation (“TMCC”) and Toyota Auto Finance Receivables LLC (“TAFR” and, together with TMCC, the “Registrants”).  On behalf of the Registrants, and pursuant to Rule 477 under the Securities Act of 1933, as amended, the Registrants hereby request the withdrawal of the above-referenced amendment, which was filed by the Registrants on July 1, 2013.  The amendment was incorrectly filed under file numbers associated with currently effective registration statements of TMCC and TAFR (File Numbers 333-179826 and 333-168098, respectively).  
 
The Registrants are refiling the amendment as Amendment No. 1 to the Registration Statement on Form S-3 (File Numbers 333-188672 and 333-188672-01), pursuant to a discussion with Michelle Stasny, Special Counsel in the Office of Structured Finance.  No securities have been sold in connection with the offering contemplated by the above-referenced amendment for which we are requesting a withdrawal.  
 
If you have any further questions or comments, please contact me at (212) 705-7400.
 
 
Regards,
 
/s/ Reed D. Auerbach
 
Reed D. Auerbach