# EDGAR Filing Document

**Accession Number:** 0000918251
**File Stem:** 0001140361-23-004423
**Filing Date:** 2023-2
**Character Count:** 2243
**Document Hash:** 6bd5721f49902c0c56afea34e42b02cd
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-23-004423.hdr.sgml**: 20230712

**ACCESSION NUMBER**: 0001140361-23-004423

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230203

**FILER**: 

**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:** CORRESP

**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

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![](image00002.jpg)

February 2, 2023

#### Via EDGAR

Stephany Yang

Andrew Blume

Division of Corporation Finance

Office of Manufacturing

United States Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549-3561

---

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

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Dear Ms. Yang and Mr. Blume:

On behalf of Motorcar Parts of America, Inc. (the "Company"), I write to confirm that the Company has requested an additional 9 business days to respond to your comment letter dated February 1, 2023, relating to the above-referenced filings.

Please do not hesitate to contact me if you have any questions or if I can be of assistance at this time. You can reach me at (310) 972 4046.

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| |
|:---|
| Yours sincerely, |
| /s/ Juliet Stone |
| Juliet Stone |
| General Counsel |
| Motorcar Parts of America, Inc. |

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cc: Selwyn Joffe, Chairman, President and CEO David Lee, CFO

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