Mail Stop 3628

                                                                 November 20,
2018

    Wei Shi
    President, Chief Executive Officer and Chief Financial Officer
    Toyota Auto Finance Receivables LLC
    c/o Toyota Motor Credit Corporation
    6565 Headquarters Drive
    Plano, Texas 75024

                    Re:    Toyota Auto Finance Receivables LLC
                           Registration Statement on Form SF-3
                           Filed October 26, 2018
                           File No. 333-228027

    Dear Mr. Shi:

            We have conducted a limited review of your draft registration
statement and have the
    following comments. In some of our comments, we may ask you to provide us
with information
    so we may better understand your disclosure.

            Please respond to this letter by amending your registration
statement and providing
    the requested information. If you do not believe our comments apply to your
facts and
    circumstances or do not believe an amendment is appropriate, please tell us
why in your
    response.

           After reviewing any amendment to your registration statement and the
information you
    provide in response to these comments, we may have additional comments.

    Asset Representations Review, page 79

        1. We note that you have included on page 80 a two-pronged voting
threshold for an
           investor vote to direct an asset representations review: "If, by
that voting deadline, votes
           in favor of an Asset Representations Review have been cast by
Noteholders representing
           at least a majority of the aggregate outstanding principal amount of
the Notes held by
           voting Noteholders, and such affirmative votes represent votes by
Noteholders holding at
           least 5% of the aggregate outstanding principal amount of the
Notes...." General
           Instruction I.B.1(b)(C)(2)(b) to Form SF-3 limits the voting
threshold for such a vote to
           only a simple majority of those interests casting a vote to direct a
review by the asset
           representations reviewer. Please delete the second prong of your
voting threshold in the
           prospectus and your transaction documents.
 Wei Shi
Toyota Auto Finance Receivables LLC
November 20, 2018
Page 2

       2. We note your disclosure on page 82 and in Section 7.02(d) of the form
of Indenture that
          the "Indenture Trustee will not have any obligation to pursue or
otherwise be involved in
          resolving any repurchase request...unless...such Noteholders have
offered to the
          Indenture Trustee security or indemnity reasonably satisfactory to
it...." Please revise to
          clarify in the prospectus, in the form of Indenture, and elsewhere as
necessary, that such
          contractual provisions will not undermine the indenture trustee's
duties in connection
          with actions required by the shelf eligibility criteria relating to
the asset representations
          review and dispute resolution.

Repurchase of Receivables

Dispute Resolution, page 85

       3. We note your disclosure here and in Section 11.02 of the form of Sale
and Servicing
          Agreement relating to repurchase requests that are not fulfilled or
otherwise resolved
          within 180 days of the receipt of such requests by the sponsor or the
depositor. It is not
          clear, if such repurchase request is sent by a Noteholder or Verified
Note Owner to the
          Indenture Trustee, which transaction party will be responsible for
forwarding such
          request to the sponsor or the depositor. Please revise here and in
the form of Sale and
          Servicing Agreement to clarify.

       We remind you that the company and its management are responsible for
the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Arthur Sandel at 202-551-3262 or me at 202-551-3313 if
you have
questions.

                                                                 Sincerely,

                                                                 /s/ Rolaine S.
Bancroft

                                                                 Rolaine S.
Bancroft
                                                                 Senior Special
Counsel
                                                                 Office of
Structured Finance

 cc:      Reed D. Auerbach, Esq.
          Morgan, Lewis & Bockius LLP