Honda Motor Co., Ltd.
No. 1-1, 2-chome, Minami-Aoyama,
Minato-ku, Tokyo 107-8556
Japan
November 18, 2009
Ms. Linda Cvrkel
Branch Chief, Division of Corporate Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
U. S. A.
| Re: | Honda Motor Co., Ltd. |
Form 20-F for the fiscal year ended March 31, 2009
File No. 1-7628
Dear Ms. Cvrkel:
On November 16, 2009, we received the staff’s comment letter dated November 5, 2009, relating to our annual report on Form 20-F for the fiscal year ended March 31, 2009, and our response letter dated October 6, 2009.
After reviewing the comment set forth in the November 5, 2009 letter with our independent accountants, we have determined that we would not be able to respond within 10 business days from the date of the letter (November 5, 2009) as requested by the staff. We believe that we can provide a complete response to the staff’s comment by December 8, 2009, and respectfully request that you permit us to submit our response by that date.
We also respectfully request that the staff copy all future correspondence to us to 2-1-1 Minami-Aoyama, Minato-ku, Tokyo 107-8556, Japan, Honda Motor Co., Ltd. Consolidation Accounting Division, Fax no. 81-3-5412-1128.
Should you have any questions or wish to discuss the foregoing, please contact Masafumi Suzuki, Consolidation Accounting Manager. We very much appreciate your kind understanding and cooperation in this matter.
| Very truly yours, |
/s/ Kunio Endo |
| Kunio Endo |
| General Manager of Accounting Division |
| cc: | Heather Clark | |
| Claire Erlanger | ||
| (Securities and Exchange Commission) | ||
| Izumi Akai | ||
| Yoichiro Taniguchi | ||
| Gwen Snorteland | ||
| (Sullivan & Cromwell LLP) | ||
