May 10, 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
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Re:
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Motorcar Parts of America, Inc.
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Form 10-K for the Year Ended March 31, 2022
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Filed June 14, 2022
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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 extension to June 15, 2023, to respond to your comment letter dated May 10, 2023,
relating to the above-referenced filing.
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,
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/s/ Juliet Stone
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Juliet Stone
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General Counsel
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Motorcar Parts of America, Inc.
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cc:
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Selwyn Joffe, Chairman, President and CEO
David Lee, CFO
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