<SEC-DOCUMENT>0001140361-13-040066.txt : 20131218
<SEC-HEADER>0001140361-13-040066.hdr.sgml : 20131218
<ACCEPTANCE-DATETIME>20131031131925
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-13-040066
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20131031

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:		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:	20040112

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MOTORCAR PARTS & ACCESSORIES INC
		DATE OF NAME CHANGE:	19940128
</SEC-HEADER>
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<div style="text-align: left; font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">Los Angeles, California &#160;90071-1560</div>

<div style="text-align: left; font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">Tel: +1.213.485.1234 &#160;Fax: +1.213.891.8763</div>

<div style="text-align: left; font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">www.lw.com</div>
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<td style="width: 60%;">October 31, 2013</td>
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<td style="width: 60%; font-weight: bold;">Justin Dobbie</td>
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<td style="width: 27pt; font-family: ''Times New Roman'', Times, serif; font-size: 10pt; vertical-align: top; font-weight: bold; align: right;">Re:</td>
<td style="text-align: left; width: auto; font-family: ''Times New Roman'', Times, serif; font-size: 10pt; vertical-align: top; font-weight: bold;">Motorcar Parts of America, Inc.</td>
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<div style="text-align: left; text-indent: 0pt; font-family: ''Times New Roman'', Times, serif; margin-left: 63pt; font-size: 10pt; font-weight: bold;">Registration Statement on Form S-1</div>

<div style="text-align: left; text-indent: 0pt; font-family: ''Times New Roman'', Times, serif; margin-left: 63pt; font-size: 10pt; font-weight: bold;">Filed September 3, 2013</div>

<div style="text-align: left; font-family: ''Times New Roman'', Times, serif; margin-left: 63pt; font-size: 10pt; font-weight: bold;">File No. 333-190966</div>

<div><br>
</div>

<div style="text-align: left; font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">Dear Mr. Dobbie:</div>

<div style="text-align: left; font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">&#160;</div>

<div style="text-align: left; text-indent: 36pt; font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">On behalf of Motorcar Parts of America, Inc. (the &#8220;<font style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;"><u>Company</u></font>&#8221;), we submit this letter in response to the comments and requests for additional information contained in the letter (the&#160;&#8220;<font style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;"><u>Comment Letter</u></font>&#8221;) from the staff of the Division of Corporation Finance (the &#8220;<font style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;"><u>Staff</u></font>&#8221;) of the U.S. Securities and Exchange Commission (the &#8220;<font style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;"><u>Commission</u></font>&#8221;), dated October 29, 2013 related to the above-referenced Registration Statement on Form S-1 (the &#8220;<font style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;"><u>Registration Statement</u></font>&#8221;), filed on September 3, 2013.</div>

<div style="text-align: left; text-indent: 36pt; font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">&#160;</div>

<div style="text-align: left; font-family: ''Times New Roman'', Times, serif; font-size: 10pt; font-weight: bold;"><u>Risk Factors, page 4</u></div>

<div style="text-align: left; font-family: ''Times New Roman'', Times, serif; font-size: 10pt; font-weight: bold;">&#160;</div>

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<td style="width: 36pt; font-family: ''Times New Roman'', Times, serif; font-size: 10pt; vertical-align: top; font-weight: bold; align: right;">1.</td>
<td style="text-align: left; width: auto; font-family: ''Times New Roman'', Times, serif; font-size: 10pt; vertical-align: top; font-weight: bold;">We note your response to our prior comment 4 and reissue in part. &#160;Please revise to disclose the current status, quantitatively, with respect to any material debt covenants for which you were noncompliant or received waivers and you are reasonably likely to be in breach of in the future.</td>
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<div style="text-align: left; font-family: ''Times New Roman'', Times, serif; margin-left: 36pt; font-size: 10pt;">Response: In response to the Staff&#8217;s comment, the Company confirms that, with respect to any material debt covenants, it is not currently noncomlpliant or reasonably likely to be in breach in the future.</div>

<div style="text-align: center; font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">&#160;</div>

<div style="text-align: center; font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">* &#160; &#160;* &#160; &#160;* &#160; &#160;*</div>

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<div style="text-align: left; font-family: ''Times New Roman'', Times, serif; font-size: 10pt; font-weight: bold;"><a name="LetterheadPg2Placeholder"><!--Anchor--></a>October 31, 2013</div>

<div style="text-align: left; font-family: ''Times New Roman'', Times, serif; font-size: 10pt; font-weight: bold;">Page 2</div>

<div style="text-align: left; font-family: ''Times New Roman'', Times, serif; font-size: 10pt; font-weight: bold;">&#160;</div>

<div style="text-align: left; font-family: ''Times New Roman'', Times, serif; font-size: 10pt; font-weight: bold;"><img src="image1.jpg"></div>
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<div style="text-align: left; margin-left: -43pt;">&#160;</div>

<div style="text-align: left; text-indent: 36pt; font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">Please &#160;note that the Company requests that the Staff permit the Company&#8217;s request for acceleration orally or by facsimile in accordance with Rule 461(a) of Regulation C. &#160; The Company expects to file another amendment concurrently with filing its Form 10-Q for the quarter ended September 30, 2013 and would like to go effective as soon thereafter as possible.</div>

<div><br>
</div>

<div style="text-align: left; text-indent: 36pt; font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">The Company hereby acknowledges that:</div>

<div style="text-align: left; text-indent: 36pt; font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">&#160;</div>

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<td style="width: 18pt; font-family: ''Times New Roman'', Times, serif; font-size: 10pt; vertical-align: top; align: right;">i)</td>
<td style="text-align: left; width: auto; font-family: ''Times New Roman'', Times, serif; font-size: 10pt; vertical-align: top;">should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;</td>
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<div style="text-align: left;">&#160;</div>

<div style="text-align: left;">
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<td style="width: 18pt; font-family: ''Times New Roman'', Times, serif; font-size: 10pt; vertical-align: top; align: right;">ii)</td>
<td style="text-align: left; width: auto; font-family: ''Times New Roman'', Times, serif; font-size: 10pt; vertical-align: top;">the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and</td>
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<div style="text-align: left;">&#160;</div>

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<td style="width: 18pt; font-family: ''Times New Roman'', Times, serif; font-size: 10pt; vertical-align: top; align: right;">iii)</td>
<td style="text-align: left; width: auto; font-family: ''Times New Roman'', Times, serif; font-size: 10pt; vertical-align: top;">the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.</td>
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<div><br>
</div>

<div style="text-align: left; text-indent: 36pt; font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">Once you have had time to review the Company&#8217;s responses to the Staff&#8217;s comments, we would appreciate the opportunity to discuss any additional questions or concerns that you may have. &#160;Please feel free to contact me by telephone at (213) 891-7421.</div>

<div><br>
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<div>&#160;</div>
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<div style="text-align: left; font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">Sincerely,</div>
</td>
<td style="width: 20%;">
<div>&#160;</div>
</td>
</tr>

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<td style="width: 50%;">
<div>&#160;</div>
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<div>&#160;</div>
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<td style="width: 20%;">
<div>&#160;</div>
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<div>&#160;</div>
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<td style="border-bottom: #000000 2px solid; width: 30%;">
<div>/s/ Steven B. Stokdyk<font style="font-size: 5pt;">&#160;&#160;&#160;&#160;</font></div>
</td>
<td style="width: 20%;">
<div>&#160;</div>
</td>
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<td style="width: 50%;">
<div>&#160;</div>
</td>
<td style="width: 30%;">
<div style="text-align: left; font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">Steven B. Stokdyk</div>
</td>
<td style="width: 20%;">
<div>&#160;</div>
</td>
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<div>&#160;</div>
</td>
<td style="width: 30%;">
<div style="text-align: left; font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">of Latham &amp; Watkins LLP</div>
</td>
<td style="width: 20%;">
<div>&#160;</div>
</td>
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</div>

<div>&#160;</div>

<div>cc: Michael Umansky, Motorcar Parts of America, Inc.</div>
</div>

<div style="text-align: left; text-indent: 18pt; font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">Selwyn Joffe, Motorcar Parts of America, Inc.</div>

<div>&#160;</div>

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