Honda Motor Co., Ltd.
No. 1-1, 2-chome, Minami-Aoyama,
Minato-ku, Tokyo 107-8556
Japan
March 22, 2011
Ms. Cecilia Blye
Office of Global Security Risk
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7010
U. S. A.
| Re: | Honda Motor Co., Ltd. | |||
| Form 20-F for the fiscal year ended March 31, 2010 | ||||
| Filed June 24, 2010 | ||||
File No. 001-07628 | ||||
Dear Ms. Blye:
We have received the staff’s comment letter of March 9, 2011, relating to our annual report on Form 20-F for our fiscal year ended March 31, 2010.
We are currently in process of collecting information which is relevant for preparation of our responses to your comments. Taking into account the estimated time required to complete information collection and analysis, we expect to be able to submit a response letter to the staff’s comments by April 6, 2011, and respectfully request that you permit us to submit our responses by this date.
Your kind understanding would be highly appreciated.
| Very truly yours, |
/s/ Asako Suzuki |
| Asako Suzuki |
| General Manager of Finance Division |
| Honda Motor Co., Ltd. |
| cc: | Mr. Max Webb | |
| (Division of Corporation Finance | ||
| Securities and Exchange Commission) | ||
| Mr. Izumi Akai | ||
| Mr. Kenji Taneda | ||
| Ms. Yuko Ozaki | ||
| (Sullivan & Cromwell LLP) | ||
