MMCA Auto Receivables, Inc.
6363 Katella Avenue
Cypress, CA 90630-5205
August 11, 1998
Securities and Exchange Commission
450 Fifth Street
Washington, D.C. 20549
Attention: John White --- Examiner
Re: MMCA Auto Receivables, Inc.
MMCA Auto Owner Trust 1998-1
Amendment No. 1 to Registration
Statement on Form S-1
Registration No. 333-58869
Ladies and Gentlemen:
The undersigned Registrant is hereby withdrawing its request made
earlier today that the effectiveness of the above-captioned Registration
Statement be accelerated to 2:00 p.m. August 12, 1998 or as soon thereafter
as practicable.
Thank you for your attention to this matter.
Sincerely,
MMCA Auto Receivables, Inc.
By: *
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Hiroshi Yajima
President
*By: /s/ J. Sean Plater
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J. Sean Plater
Attorney-in-fact
