February 26, 2014

Via EDGAR

Ms. Cecilia Blye

Chief

Office of Global Security Risk

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549-5546

U.S.A.

Re: Toyota Motor Corporation

Form 20-F for the fiscal year ended March 31, 2013 filed June 24, 2013

File No. 001-14948

Dear Ms. Blye:

We are contacting you on behalf of our client, Toyota Motor Corporation, regarding your comment letter dated January 31, 2014. We respectfully request that an extension to submit the company’s response to the Staff be granted through March 14, 2014 in order that the company may collect the information necessary for its response to your letter.

Best regards,

/s/ Masahisa Ikeda

Masahisa Ikeda

Shearman & Sterling LLP

cc: Max Webb (Securities and Exchange Commission)