Lexus 2003 SC430 Owner's Manual page 269

IN CASE OF AN EMERGENCY
(b) Using a flat bed truck
40sa44
D Tie down points
40sa45
252
40sa39
If your Lexus is transported by a flat bed, it should be tied
down at locations A and B as shown above.
40sa40a
" Rear emergency towing eyelets
NOTICE
Do not use the rear emergency towing eyelets.