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                              July 15, 2022

       John Lawler
       Chief Financial Officer
       Ford Motor Company
       One American Road
       Dearborn, Michigan 48126

                                                        Re: Ford Motor Company
                                                            Form 10-K for
Fiscal Year Ended December 31, 2021
                                                            Filed February 4,
2022
                                                            File No. 001-03950

       Dear Mr. Lawler:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for Fiscal Year Ended December 31, 2021

       General

   1.                                                   We note that you
provided more expansive disclosure in your Integrated Sustainability
                                                        and Financial Report
2022 than you provided in your SEC filings. Please advise us what
                                                        consideration you gave
to providing the same type of climate-related disclosure in your
                                                        SEC filings as you
provided in your Integrated Sustainability and Financial Report 2022.
       Risk Factors, page 17

   2.                                                   Disclose any material
litigation risks related to climate change and explain the potential
                                                        impact to the company.
 John Lawler
FirstName
Ford MotorLastNameJohn Lawler
            Company
Comapany
July       NameFord Motor Company
     15, 2022
July 15,
Page  2 2022 Page 2
FirstName LastName
Management's Discussion and Analysis of Financial Condition and Results of
Operations, page
34

3.       Disclosure on page 25 of your Form 10-K notes that additional and new
regulations
         continue to be proposed to address concerns regarding the environment
(including
         concerns about global climate change and its impact). Please revise
your disclosure to
         describe the material effects of these additional and new regulations
on your business,
         financial condition, and results of operations.
4.       We note you introduced a sustainable financing framework to finance
environmental and
         social projects. Tell us how you considered providing disclosure
regarding material past
         and/or future capital expenditures for climate-related projects.
Include quantitative
         information for the periods covered by your Form 10-K and for future
periods as part of
         your response.
5.       To the extent material, discuss the indirect consequences of
climate-related regulation or
         business trends, such as (i) decreased demand for goods or services
that produce
         significant greenhouse gas emissions or are related to carbon-based
energy sources and
         (ii) any anticipated reputational risks resulting from operations or
products that produce
         material greenhouse gas emissions.
6.       Please discuss the physical effects of climate change on your
operations and results. This
         disclosure may include the following:
             severity of weather, such as floods, hurricanes, sea levels,
extreme fires, and water
              availability and quality;
             quantification of weather-related damages to your property or
operations;
             potential for indirect weather-related impacts that have affected
or may affect your
              customers; and
             any weather-related impacts on the cost or availability of
insurance.
         As part of your response, include quantitative information for the
periods covered by your
         Form 10-K and explain whether increased amounts are expected in future
periods.
7.       We note your disclosure on page 25 regarding the cost to comply with
governmental
         regulations. Tell us about and quantify any compliance costs related
to climate change
         during the periods for which financial statements are presented in
your Form 10-K and
         explain whether increased amounts are expected in future periods.
8.       If material, provide disclosure about your purchase or sale of carbon
credits or offsets and
         any material effects on your business, financial condition, and
results of operations.
         Include quantitative information for the periods covered by your Form
10-K and for future
         periods as part of your response.
 John Lawler
FirstName
Ford MotorLastNameJohn Lawler
            Company
Comapany
July       NameFord Motor Company
     15, 2022
July 15,
Page  3 2022 Page 3
FirstName LastName
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Please contact Patrick Fullem at (202) 551-8337 or Jennifer Angelini at
(202) 551-3047
with any questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of
Manufacturing
cc:      Corey MacGillivray