0000929638-13-000474.txt : 20130910 0000929638-13-000474.hdr.sgml : 20130910 20130808172254 ACCESSION NUMBER: 0000929638-13-000474 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130808 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: CORRESP 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: CORRESP 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 CORRESP 1 filename1.htm a51260_corresp.htm
TOYOTA MOTOR CREDIT CORPORATION

19001 South Western Avenue
P.O. Box 2958
Torrance, CA 90509-2958

August 8, 2013
 
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, DC 20549
 
Re:
Toyota Motor Credit Corporation
Toyota Auto Finance Receivables LLC
Registration Statement on Form S-3/A
File No. 333-188672 and -01 (the “Registration Statement”)

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, each of Toyota Motor Credit Corporation and Toyota Auto Finance Receivables LLC (each, a “Registrant”) hereby requests that the effective date for the above-referenced Registration Statement be accelerated to, and that such Registration Statement be declared effective on, Monday, August 12, 2013, by 5:30 p.m. Eastern Standard Time, or as soon thereafter as practicable.

In connection with the foregoing request for acceleration of the Registration Statement, the Registrants acknowledge that (1) the disclosure in the filing is the responsibility of the Registrants, (2) should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing, (3) the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrants from their full responsibility for the adequacy and accuracy of the disclosure in the filing, and (4) the Registrants may not assert Staff comments or this action as defense in any proceeding initiated by the Commission or any person under the securities laws of the United States.
 
 
Very Truly Yours,

Toyota Motor Credit Corporation
 
     
  By: /s/ Wei Shi                                            
  Name:  
Wei Shi
  Title:    
Vice President - Treasury, Finance & Analytics
   
 
 
 
Toyota Auto Finance Receivables LLC
 
 
  By: /s/ Wei Shi                                        
  Name: Wei Shi
  Title: President