October 15, 2019
Mr. Doug Jones
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., AD 5C
Washington, D.C. 20549-3561
Dear Mr. Jones:
On behalf of our client, Toyota Motor Corporation (the “Company”), a company incorporated under the laws of Japan, we are filing through EDGARPre-effective Amendment No. 1 to the Company’s Registration Statement on FormF-4 (the “Registration Statement”) relating to the statutory share exchange for shares of common stock of Misawa Homes Co., Ltd.
If you have any questions regarding the Registration Statement, please contact me at toshiro.mochizuki@shearman.com, +81 3 5251 0210, or Masahisa Ikeda at mikeda@shearman.com, +81 3 5251 1601.
Thank you for your time and attention.
Very truly yours, | ||
/s/ Toshiro Mochizuki | ||
Toshiro Mochizuki |
cc: Mr. Masayoshi Hachisuka, Accounting & Finance Division, Toyota Motor Corporation