0000929638-21-001425.txt : 20220104 0000929638-21-001425.hdr.sgml : 20220104 20211130170253 ACCESSION NUMBER: 0000929638-21-001425 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20211130 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: 6565 HEADQUARTERS DRIVE STREET 2: ATTENTION: SEC REPORTING CITY: PLANO STATE: TX ZIP: 75024 BUSINESS PHONE: 469-486-9013 MAIL ADDRESS: STREET 1: 6565 HEADQUARTERS DRIVE STREET 2: ATTENTION: SEC REPORTING CITY: PLANO STATE: TX ZIP: 75024 CORRESP 1 filename1.htm


November 30, 2021


U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Mail Stop 3561
Washington, DC 20549
Attention: Mr. Benjamin Meeks and Mr. Arthur Sandel

Re:
Toyota Auto Finance Receivables LLC
 
Registration Statement on Form SF-3
 
Filed September 28, 2021
 
File No. 333-259868


Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Toyota Auto Finance Receivables LLC (the “Registrant”) hereby requests that the effective date for Registration Statement on Form SF-3, File No. 333-259868 (the “Registration Statement”) be accelerated to, and that such Registration Statement will be declared effective on, December 2, 2021, by 5:00 p.m. (EST), or as soon thereafter as practicable.

In connection with the foregoing request for acceleration of the Registration Statement, the Registrant acknowledges that (i) should the U.S. 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, (ii) 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 (iii) the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the securities laws of the United States.

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Very truly yours,

TOYOTA AUTO FINANCE RECEIVABLES LLC



By: /s/ Scott Cooke                             
Name:   Scott Cooke
Title:     President, Chief Executive Officer and
      Chief Financial Officer