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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d)
of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported):
October 16, 2000
Honda Auto Receivables 1997-B Grantor Trust
(Exact name of registrant
specified in its charter)
California 333-35413 33-0526079
(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification No.)
incorporation)
American Honda Receivables Corp.
700 Van Ness Avenue
Torrance, CA 90501
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (310) 781-4100
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Item 5. Other Events
On October 16, 2000, the Principal and interest collected during the
preceding calendar month, net of certain adjustments as provided for in
the Pooling and Servicing Agreement dated as of October 1, 1997 (the
"Agreement"), between American Honda Receivable Corporation, as
Seller, American Honda Finance Corporation, as Servicer, and
Bank of Tokyo-Mitsubishi Trust Company of New York, as Trustee
(the "Trustee"), were distributed to holders ("Certificateholders") of
certificates representing undivided fractional interests in Honda Auto
Receivables 1997-B Grantor Trust. In accordance with the Agreement,
the Servicer's Certificate, as defined in the Agreement, was furnished to
the Trustee for the benefit of the Certificateholders and, as such, was
distributed by the Trustee to the Certificateholders. A copy of the
Servicer's Certificate is being filed as Exhibit 20 to this Current Report
on Form 8-K.
Item 7 (c). Exhibits 20
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of
1933, the registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.
Honda Auto Receivables 1997-B Grantor Trust
By: American Honda Finance Corporation, as Servicer
By:
/s/ John Weisickle
John Weisickle, Vice President / Finance
