Nope, here are the gear ratios.

GEARING:
JDM L3
Gear Ratios
1st 3.250
2nd 1.944
3rd 1.346
4th 1.033
5th 0.878
Final 3.888

USDM L3
Gear Ratios
1st 3.250
2nd 1.894
3rd 1.259
4th 0.937
5th 0.771
Final 4.250


As you can see the gears on the ZC L3 are shorter than those of the US L3. Second gear on the ZC will turn 1.944 times for every one rotation of the engine versus only 1.894 turns for the US L3.

For the final drive, the axles on the ZC will turn once for every 3.888 turns of the input shaft to the final drive versus once for every 4.250 turns on the USDM L3. This means that at the same engine RPM, the tires on the USDM L3 will be spinning more slowly than the tires off of a ZC L3....


Chris