December 19, 2018
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Mail Stop 3628
Washington, DC 20549
Attention: Ms. Rolaine Bancroft and Mr. Arthur Sandel
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Re:
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Toyota Auto Finance Receivables LLC
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Registration Statement on Form SF-3
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Filed October 26, 2018
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File No. 333-228027
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Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Toyota Auto Finance Receivables LLC (the
“Registrant”) hereby requests that the effective date for Registration Statement on Form SF-3, File No. 333-228027 (the “Registration Statement”) be accelerated to, and that such Registration Statement will be declared effective on, December 21,
2018, by 5:00 p.m. (EST), or as soon thereafter as practicable.
In connection with the foregoing request for acceleration of the Registration Statement, the Registrant acknowledges that (i)
should the U.S. Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action
with respect to the filing, (ii) the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the
disclosure in the filing and (iii) the Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the securities laws of the United States.
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Very truly yours,
TOYOTA AUTO FINANCE RECEIVABLES LLC
By: /s/ Wei
Shi
Name: Wei Shi
Title: President, Chief Executive Officer and Chief Financial
Officer