Honda Motor Co., Ltd.
No. 1-1, 2-chome, Minami-Aoyama,
Minato-ku, Tokyo 107-8556
Japan
November 8, 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
Response dated October 26, 2021
File No. 001-07628
Dear Ms. Angelini:
We have received the staff’s comment letter of November 5, 2021, relating to our responses dated October 26, 2021 to the staff’s previous comment letter to our annual report on Form 20-F for our fiscal year ended March 31, 2021.
We are currently preparing our further responses, which we expect to be able to submit by December 7, 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 Finance Division 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)
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