EXHIBIT 15.2
August 11, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We are aware that our report dated August 11, 2000 on our review of interim
financial information of Toyota Motor Credit Corporation (the "Company")as of
and for the period ended June 30, 2000 and included in the Company's quarterly
report on Form 10-Q for the quarter then ended is incorporated by reference in
the Prospectuses constituting part of the Registration Statements on Form S-3
(Nos. 333-76505, 333-89659, 333-41568 and 333-41568-01).
Very truly yours,
/S/ PRICEWATERHOUSECOOPERS LLP
