<SEC-DOCUMENT>0001140361-13-006062.txt : 20130212
<SEC-HEADER>0001140361-13-006062.hdr.sgml : 20130212
<ACCEPTANCE-DATETIME>20130212163552
ACCESSION NUMBER:		0001140361-13-006062
CONFORMED SUBMISSION TYPE:	NT 10-Q
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20121231
FILED AS OF DATE:		20130212
DATE AS OF CHANGE:		20130212
EFFECTIVENESS DATE:		20130212

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MOTORCAR PARTS 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:		NT 10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-33861
		FILM NUMBER:		13597669

	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:	20040112

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MOTORCAR PARTS & ACCESSORIES INC
		DATE OF NAME CHANGE:	19940128
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 10-Q
<SEQUENCE>1
<FILENAME>doc1.htm
<DESCRIPTION>NONE
<TEXT>
<html><head><meta name="description" content="Form 12b-25 - Notification of Late Filing"></meta><meta name="generator" content="Online EDGARforms by EDGARfilings, Ltd."></meta><title>Form 12b-25: Notification of Late Filing</title></head><body style="margin:0; text-align:center; font-family:'Times New Roman', Times, serif; font-size:12px; line-height:1.3em"><div style="width:760px; margin:0 auto; text-align:left;"><div style="border-top:4px solid #000; padding-top:8px; line-height:normal"><p style="text-align:center; font-size:16px; font-weight:bold;">
						United States
						<br />
						Securities and Exchange Commission
						<br />
						Washington, D.C. 20549
					</p><h1 style="text-align:center;">FORM 12b-25</h1><h2 style="text-align:center; margin-bottom:0;">Notification of Late Filing</h2><p style="margin-top:0; text-align:center; font-size:14px; font-weight:bold;">
						(Amendment No.
						<font style="border-bottom:1px solid #000; padding:0 1em;">0</font>)*
					</p></div><table cellspacing="5" style="width: 60%; margin:.5em 20%; text-align:center;"><tr><td style="border:1px solid #000; padding:5px 10px;"><strong>OMB Number</strong><br />
              3235-0058
            </td><td style="border:1px solid #000; padding:5px 10px;"><strong>SEC File Number</strong><br />0-23538</td><td style="border:1px solid #000; padding:5px 10px;"><strong>CUSIP Number</strong><br />620071100</td></tr></table><table style="margin: 0 auto; empty-cells: show;"><tr style="margin:.5em 0;"><td rowspan="9" style="vertical-align:top; padding-top: 4px;"><em>(Check one):</em></td><td style="border:1px solid #000; padding: 2px 4px;">
									&#160;
								</td><td style="padding-right: 1em;">Form 10-K</td><td style="border:1px solid #000; padding: 2px 4px;">
									&#160;
								</td><td style="padding-right: 1em;">Form 20-F</td><td style="border:1px solid #000; padding: 2px 4px;">
									&#160;
								</td><td style="padding-right: 1em;">Form 11-K</td><td style="border:1px solid #000; padding: 2px 4px;">
									&#8730;
								</td><td style="padding-right: 1em;">Form 10-Q</td><td style="border:1px solid #000; padding: 2px 4px;">
									&#160;
								</td><td style="padding-right: 1em;">Form 10-D</td><td style="border:1px solid #000; padding: 2px 4px;">
									&#160;
								</td><td>Form N-SAR</td></tr><tr style="margin:.5em 0;"><td style="border:1px solid #000; padding: 2px 4px;">
									&#160;
								</td><td>Form N-CSR</td></tr><tr><td colspan="3">For Period Ended:</td><td colspan="5" style="border-bottom: 1px solid #000">December&#160;31,&#160;2012
							&#160;
						</td></tr><tr><td style="border:1px solid #000; padding: 2px 4px;">
									&#160;
								</td><td colspan="5">Transition Report on Form 10-K</td></tr><tr><td style="border:1px solid #000; padding: 2px 4px;">
									&#160;
								</td><td colspan="5">Transition Report on Form 20-F</td></tr><tr><td style="border:1px solid #000; padding: 2px 4px;">
									&#160;
								</td><td colspan="5">Transition Report on Form 11-K</td></tr><tr><td style="border:1px solid #000; padding: 2px 4px;">
									&#160;
								</td><td colspan="5">Transition Report on Form 10-Q</td></tr><tr><td style="border:1px solid #000; padding: 2px 4px;">
									&#160;
								</td><td colspan="5">Transition Report on Form N-SAR</td></tr><tr><td colspan="4">For the Transition Period Ended:</td><td colspan="8" style="border-bottom: 1px solid #000">
							&#160;
						</td></tr></table><div style="margin:1em auto; padding: 4px; border:1px solid #000; text-align:center;"><p style="font-style:italic; margin:0;">
						Read Instruction (on back page) Before Preparing Form. Please Print or Type.
					</p><p style="font-weight:bold;margin:0;">
						Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.
					</p></div><dl><dt style="margin-bottom: .5em;">
						If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:
					</dt><dd style="margin-left:0; padding-bottom:4px; border-bottom:1px solid #000;">
						&#160;
					</dd></dl><h3 style="margin-top:2em;">Part I - Registrant Information</h3><dl><dd style="margin:0; padding-bottom:2px; border-bottom:1px solid #000; font-size:16px; font-weight:bold; line-height:1.3em;">Motorcar Parts of America, Inc.</dd><dt style="margin-bottom: 1em; margin-top: 0; padding: 0;">Full Name of Registrant</dt><dd style="margin:0; padding-bottom:2px; border-bottom:1px solid #000;">
									&#160;
								</dd><dt style="margin-bottom: 1em; margin-top: 0; padding: 0;">Former Name if Applicable</dt><dd style="margin:0; padding-bottom:2px; border-bottom:1px solid #000;">2929 California Street</dd><dt style="margin-bottom: 1em; margin-top: 0; padding: 0;">
							Address of Principal Executive Office
							<em>(Street and Number)</em></dt><dd style="margin:0; padding-bottom:2px; border-bottom:1px solid #000;">Torrance, CA 90503</dd><dt style="margin-bottom: 1em; margin-top: 0; padding: 0;">City, State and Zip Code</dt></dl><h3 style="margin-top:2em; page-break-before:always;">Part II - Rules 12b-25(b) and (c)</h3><p>If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed.(Check box if appropriate.)</p><table cellpadding="4" cellspacing="0" border="0"><tr><td rowspan="3" style="width:3%; border-right:1px solid #000; padding:4px; vertical-align: middle;"><p style="border:1px solid #000; margin:2px; padding:2px;">
										&#8730;
									</p></td><td style="vertical-align:top;">(a)</td><td>The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense.</td></tr><tr><td style="vertical-align:top;">(b)</td><td>The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and</td></tr><tr><td style="vertical-align:top;">(c)</td><td>The accountant's statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.</td></tr></table><h3 style="margin-top:2em;">Part III - Narrative</h3><dl style="_height:1%;"><dt style="border-left:4px; margin-bottom:.5em;">State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q,10-D, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.</dt><dd style="border-left:4px; solid #ddd; margin-left:0; padding:0 0 4px 0;"><p style="margin-bottom:0; padding-bottom:4px; border-bottom:1px solid #000;">The Registrant's filing of its Report on Form 10-Q is delayed due to the Registrant's inability to timely process the financial information for the quarter and present it to the Registrant's independent registered public accounting firm for review and comment prior to the filing deadline. The Registrant does anticipate filing its quarterly report on February 15, 2013.  The delay in processing is a result of the Registrant's implementation in its undercar business of the enterprise resource planning system (ERP) used in the Registrant&#8217;s rotating electrical business and changes in the Registrant&#8217;s undercar business&#8217; accounting practices required in connection with the ERP implementation.</p></dd></dl><h3 style="margin-top:2em;">Part IV - Other Information</h3><ol><li style="margin-bottom:1em;"><p>Name and telephone number of person to contact in regard to this notification</p><table width="100%"><tr style="text-align:center; font-weight:bold; width: 60%;"><td style="border-bottom:1px solid #000; padding:0 1em;">David Lee</td><td style="border-bottom:1px solid #000; padding:0 1em; width: 20%;">(310)</td><td style="border-bottom:1px solid #000; padding:0 1em; width: 20%;">972-5141</td></tr><tr style="text-align:center;"><td style="width: 60%;">(Name)</td><td style="width: 20%;">(Area Code)</td><td style="width: 20%;">(Telephone Number)</td></tr></table></li><li style="margin-bottom:1em;"><p>
							Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act
							of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such
							shorter period that the registrant was required to file such report(s) been filed?
						</p><table><tr><td>Yes&#160;</td><td style="border:1px solid #000; padding: 2px 4px;">
											&#8730;
										</td><td>&#160;No&#160;</td><td style="border:1px solid #000; padding: 2px 4px;">
												&#160;
											</td></tr></table><dl style="margin-top:.5em;"><dt style="margin-bottom:.5em;">If answer is no, identify report(s).</dt><dd style="margin-left:0; padding-bottom:4px; border-bottom:1px solid #000">
										&#160;
									</dd></dl></li><li style="margin-bottom:1em;"><p>Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof?</p><table><tr><td>Yes&#160;</td><td style="border:1px solid #000; padding: 2px 4px;">
										&#8730;
									</td><td>&#160;No&#160;</td><td style="border:1px solid #000; padding: 2px 4px;">
										&#160;
									</td></tr></table><dl style="margin-top:.5em;"><dt style="margin-bottom:.5em;">
								If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate,
								state the reasons why a reasonable estimate of the results cannot be made.
							</dt><dd style="margin-left:0; padding:0 0 4px 0; border-bottom:1px solid #000;">The results of operations for the fiscal quarter ended December 31, 2012 are expected to show significant changes when compared to the same period for the last fiscal year.  These changes reflect, among other things, the termination of the relationship with a major customer and the accounting entries necessary to correctly reflect the termination of such relationship.  As the Registrant is currently still processing its financial information for the fiscal quarter ended December 31, 2012, a reasonable quantitative estimate of the results for such fiscal quarter cannot be made at this time.</dd></dl></li></ol><div style="page-break-before:always; border-top:4px solid #000; border-bottom:6px solid #000; margin-top:2em; padding:2em 0;"><dl style="margin:0 auto; text-align:center;"><dd style="border-bottom: 1px solid #000; margin-left:0; font-size:18px; font-weight:bold; line-height:normal;"></dd><dt>(Name of Registrant as Specified in Charter)</dt></dl><p>has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized</p><table width="100%"><tr style="height: 0em;"><td style="padding-right:4px; width:5%;">Date:</td><td style="border-bottom:1px solid #000;  text-align:left; font-size:14px; font-weight:bold; width:20%;">02-12-2013</td><td style="padding:0 4px 0 2em; width:8%;">By /s/</td><td style="border-bottom:1px solid #000; padding-right:1em; font-size:14px; font-weight:bold; width:34%;">David Lee /s/ Kevin Daly</td><td style="padding:0 4px 0 2em; width:5%;">Title:</td><td style="border-bottom:1px solid #000; padding-right:1em; font-size:14px; font-weight:bold; width:28%;">Chief Financial Officer|
<br />Chief Accounting Officer</td></tr></table><p>
						INSTRUCTION: The form may be signed by an executive officer of the registrant or by any other duly authorized representative.
						The name and title of the person signing the form shall be typed or printed beneath the signature.
						If the statement is signed on behalf of the registrant by an authorized representative (other than an executive officer),
						evidence of the representative's authority to sign on behalf of the registrant shall be filed with the form.
					</p><div style="border:1px solid #000; margin:2em; padding:4px; text-align:center; line-height:normal; font-weight:bold;"><h4 style="padding:0; margin:0;">Attention</h4><p style="padding:0; margin:0;">Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).</p></div></div></div></body></html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
