Honda Motor Co., Ltd.
No. 1-1, 2-chome, Minami-Aoyama,
Minato-ku, Tokyo 107-8556
Japan
September 22, 2021
Ms. Jennifer Angelini
Office of Manufacturing
Corporation Finance Division
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, 2021
Filed June 23, 2021
File No. 001-07628
Dear Ms. Angelini:
We have received the staff’s comment letter of September 21, 2021, relating to our annual report on Form 20-F for our fiscal year ended March 31, 2021.
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 October 27, 2021, 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/ Masao Kawaguchi |
| Masao Kawaguchi |
| General Manager |
| Honda Motor Co., Ltd. |
| cc: | Mr. Sergio Chinos |
(Office of Manufacturing
Division of Corporation Finance
Securities and Exchange Commission)
Mr. Keiji Hatano
Mr. Nirav N. Mehta
(Sullivan & Cromwell LLP)
- 1 -
