Lexus ES-300 2001 Manual page 391

IN CASE OF AN EMERGENCY
CAUTION
Use extreme caution when towing the vehicle. Avoid
sudden starts or erratic driving maneuvers which would
place excessive stress on the emergency towing eyelet
and towing cable or chain. The eyelet and towing cable
or chain may break and cause serious injury or damage.
NOTICE
Use only a cable or chain specifically intended for
use in towing vehicles. Securely fasten the cable
or chain to the towing eyelet provided.
Before towing, release the parking brake and put the
transmission in "N". The ignition key must be in "ACC"
(engine off) or "ON" (engine running).
CAUTION
If the engine is not running, the power assist for the
brakes and steering will not work so steering and
braking will be much harder than usual.
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