0001162318-09-000046.txt : 20110721 0001162318-09-000046.hdr.sgml : 20110721 20091203184505 ACCESSION NUMBER: 0001162318-09-000046 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20091203 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 Acceleration Request

December 3, 2009


Securities and Exchange Commission
Division of Corporate Finance
100 F Street NE
Mail Stop 3561
Washington, DC  20549
Attn: Lauren Nguyen


Re:

Toyota Auto Finance Receivables LLC
Toyota Motor Credit Corporation
Registration Statement on Form S-3 - File No. 333-159170

Ladies and Gentlemen:


Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the Registrant hereby requests that the effective date for the above-referenced Registration Statement on Form S-3/A be accelerated so that it will be declared effective at 4:00 p.m., Eastern Standard Time, on Monday, December 7, 2009, or as soon as thereafter as practicable.


The Registrant acknowledges that (1) should the Securities and Exchange Commission (the “Commission”) or 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; (2) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (3) the Registrant may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.


Very Truly Yours,


Toyota Auto Finance Receivables LLC,

as Registrant


By:    /s/ Christopher Ballinger       

Name:  

Christopher Ballinger

Title:  

President


Toyota Motor Credit Corporation,

as Co-Registrant


By:        *                                              

Name:  

George E. Borst

Title:  

President and Chief Executive Officer

*  By:    /s/ Christopher Ballinger       

Christopher Ballinger

Attorney-in-fact