# EDGAR Filing Document

**Accession Number:** 0000918251
**File Stem:** 0000000000-23-001023
**Filing Date:** 2023-2
**Character Count:** 6748
**Document Hash:** e647567c6e0a704888a82ecbabfe35c6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001023.hdr.sgml**: 20230712

**ACCESSION NUMBER**: 0000000000-23-001023

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230201

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** MOTORCAR PARTS OF AMERICA INC
- **CENTRAL INDEX KEY:** 0000918251
- **STANDARD INDUSTRIAL CLASSIFICATION:** MOTOR VEHICLE PARTS & ACCESSORIES [3714]
- **IRS NUMBER:** 112153962
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 2929 CALIFORNIA STREET
- **CITY:** TORRANCE
- **STATE:** CA
- **ZIP:** 90503
- **BUSINESS PHONE:** 3109724015

**MAIL ADDRESS:**
- **STREET 1:** 2929 CALIFORNIA STREET
- **CITY:** TORRANCE
- **STATE:** CA
- **ZIP:** 90503

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MOTORCAR PARTS AMERICA INC
- **DATE OF NAME CHANGE:** 20100614

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MOTORCAR PARTS  AMERICA INC
- **DATE OF NAME CHANGE:** 20040112

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MOTORCAR PARTS & ACCESSORIES INC
- **DATE OF NAME CHANGE:** 19940128
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001140361-22-022893

## Text-Extract

```

United States securities and exchange commission logo

                             February 1, 2023

       David Lee
       Chief Financial Officer
       Motorcar Parts of America, Inc.
       2929 California Street
       Torrance, CA 90503

                                                        Re: Motorcar Parts of
America, Inc.
                                                            Form 10-K for the
Fiscal Year Ended March 31, 2022
                                                            Filed June 14, 2022
                                                            File No. 001-33861

       Dear David Lee:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 10-K for the Fiscal Year Ended March 31, 2022

       Note 2. Summary of Significant Accounting Policies
       Segment Reporting, page F-7

   1.                                                   We note your disclosure
that your business comprises three separate operating
                                                        segments that "meet all
the aggregation criteria and are aggregated." Please identify your
                                                        operating segments and
tell us in sufficient detail how you determined your operating
                                                        segments meet all
aggregation criteria described in ASC 280-10-50-11. In particular,
                                                        explain how you
determined all operating segments have similar economic
                                                        characteristics.
       Note 16. Income Taxes, page F-27

   2.                                                   Pursuant to Rule
4-08(h) of Regulation S-X, please disclose the domestic and foreign
                                                        components of your
income (loss) before income tax expense.
 David Lee
Motorcar Parts of America, Inc.
February 1, 2023
Page 2

       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       You may contact Stephany Yang at (202) 551-3167 or Andrew Blume at (202)
551-3254
with any questions.

FirstName LastNameDavid Lee                               Sincerely,
Comapany NameMotorcar Parts of America, Inc.
                                                          Division of
Corporation Finance
February 1, 2023 Page 2                                   Office of
Manufacturing
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

February 1, 2023

David Lee  
Chief Financial Officer  
Motorcar Parts of America, Inc.  
2929 California Street  
Torrance, CA 90503

**Re: Motorcar Parts of America, Inc.  
Form 10-K for the Fiscal Year Ended March 31, 2022  
Filed June 14, 2022  
File No. 001-33861**

Dear David Lee:

We have limited our review of your filing to the financial statements and related disclosures and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response.

After reviewing your response to these comments, we may have additional comments.

Form 10-K for the Fiscal Year Ended March 31, 2022

Note 2. Summary of Significant Accounting Policies

1. We note your disclosure that your business comprises three separate operating segments that 'meet all the aggregation criteria and are aggregated.' Please identify your operating segments and tell us in sufficient detail how you determined your operating segments meet all aggregation criteria described in ASC 280-10-50-11. In particular, explain how you determined all operating segments have similar economic characteristics.

Note 16. Income Taxes, page F-27

2. Pursuant to Rule 4-08(h) of Regulation S-X, please disclose the domestic and foreign components of your income (loss) before income tax expense.

David Lee
Motorcar Parts of America, Inc.
February 1, 2023
Page 2

In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

You may contact Stephany Yang at (202) 551-3167 or Andrew Blume at (202) 551-3254 with any questions.

Sincerely,

Division of Corporation Finance
Office of Manufacturing