<SEC-DOCUMENT>0001140361-19-011050.txt : 20190614
<SEC-HEADER>0001140361-19-011050.hdr.sgml : 20190614
<ACCEPTANCE-DATETIME>20190614142716
ACCESSION NUMBER:		0001140361-19-011050
CONFORMED SUBMISSION TYPE:	NT 10-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20190331
FILED AS OF DATE:		20190614
DATE AS OF CHANGE:		20190614
EFFECTIVENESS DATE:		20190614

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-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-33861
		FILM NUMBER:		19898524

	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-K
<SEQUENCE>1
<FILENAME>formnt10k.htm
<DESCRIPTION>NT 10-K
<TEXT>
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      <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-size: 14pt; font-weight: bold;">UNITED STATES</div>
      <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-size: 14pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
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      <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-size: 12pt; font-weight: bold;">Washington, DC 20549</div>
      <div><br>
      </div>
      <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-size: 18pt; font-weight: bold;">FORM 12b-25</div>
      <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-weight: bold;"> <br>
      </div>
      <div style="text-align: center; font-family: 'Times New Roman', Times, serif;">NOTIFICATION OF LATE FILING</div>
      <div><br>
      </div>
    </div>
    <div>
      <div style="text-align: center; font-family: 'Times New Roman', Times, serif;">(Check one):&#160;<font style="font-family: 'Segoe UI Symbol', sans-serif;">&#9746; </font>Form 10-K&#160;&#160; &#9744;<font style="font-family: 'Segoe UI Symbol', sans-serif;"> </font>Form
        20-F&#160;&#160;&#160;<font style="font-family: 'Segoe UI Symbol', sans-serif;">&#9744; </font>Form 11-K&#160;&#160;&#160;<font style="font-family: 'Segoe UI Symbol', sans-serif;">&#9744; </font>Form 10-Q&#160;&#160; &#9744; Form N-CEN&#160;&#160; &#9744;Form N-CSR</div>
      <div><br>
      </div>
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    <div>
      <div style="text-align: justify; font-family: 'Times New Roman', Times, serif;">For Period Ended: March 31, 2019</div>
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                <td style="width: 36pt; vertical-align: top; align: right; font-family: 'Segoe UI Symbol', sans-serif;">&#9744;</td>
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                  <div style="font-family: 'Times New Roman', Times, serif;">Transition Report on Form 10-K</div>
                </td>
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      </div>
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        <div>
          <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zb47adb746ad94c2dab63f7d1923d9e7f">

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                <td style="width: 36pt; vertical-align: top; align: right; font-family: 'Segoe UI Symbol', sans-serif;">&#9744;</td>
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                  <div style="font-family: 'Times New Roman', Times, serif;">Transition Report on Form 20-F</div>
                </td>
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          </table>
        </div>
      </div>
      <div>
        <div>
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                <td style="width: 36pt; vertical-align: top; align: right; font-family: 'Segoe UI Symbol', sans-serif;">&#9744;</td>
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                  <div style="font-family: 'Times New Roman', Times, serif;">Transition Report on Form 11-K</div>
                </td>
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          </table>
        </div>
      </div>
    </div>
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      <div>
        <div>
          <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="za0787cd035754e19b14aa2ef1689181d">

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                <td style="width: 36pt; vertical-align: top; align: right; font-family: 'Segoe UI Symbol', sans-serif;">&#9744;</td>
                <td style="width: auto; vertical-align: top;">
                  <div style="font-family: 'Times New Roman', Times, serif;">Transition Report on Form 10-Q</div>
                </td>
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          </table>
        </div>
      </div>
      <div><br>
      </div>
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    <div>
      <div style="text-align: justify; font-family: 'Times New Roman', Times, serif;">For the Transition Period Ended:</div>
      <div style="text-align: justify; font-family: 'Times New Roman', Times, serif;"> <br>
      </div>
      <div style="text-align: justify; font-family: 'Times New Roman',Times,serif;">Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.</div>
      <div style="text-align: justify; font-family: 'Times New Roman',Times,serif;"> <br>
      </div>
      <div style="text-align: justify; font-family: 'Times New Roman',Times,serif;">If the notification relates to a portion of the filing checked above, identify the item(s) to which the notification relates:</div>
      <div><br>
      </div>
    </div>
    <div>
      <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">PART I -- REGISTRANT INFORMATION</div>
      <div><br>
      </div>
    </div>
    <div>
      <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-size: 24pt;"><u>Motorcar Parts of America, Inc.</u></div>
      <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">Full Name of Registrant</div>
      <div style="text-align: center; font-family: 'Times New Roman',Times,serif;"> <br>
      </div>
      <div style="text-align: center; font-family: 'Times New Roman',Times,serif;"><u>Not Applicable</u></div>
      <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">Former Name if Applicable</div>
      <div style="text-align: center; font-family: 'Times New Roman',Times,serif;"> <br>
      </div>
      <div style="text-align: center; font-family: 'Times New Roman',Times,serif;"><u>2929 California Street</u></div>
      <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">Address of Principal Executive Office (Street and Number)</div>
      <div style="text-align: center; font-family: 'Times New Roman',Times,serif;"> <br>
      </div>
      <div style="text-align: center; font-family: 'Times New Roman',Times,serif;"><u>Torrance, CA 90503</u></div>
      <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">City, State and Zip Code</div>
      <div><br>
      </div>
      <div>
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    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">PART II -- RULES 12b-25(b) AND (c)</div>
    <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-weight: bold;"> <br>
    </div>
    <div style="text-align: justify; font-family: 'Times New Roman', Times, serif;">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)</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);" id="zddf15123712549ceb38d72df438a2d7b">

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            <div style="text-align: justify; font-family: 'Times New Roman', Times, serif;">(a)</div>
          </td>
          <td style="width: 89%; vertical-align: top;">
            <div style="text-align: justify; font-family: 'Times New Roman', Times, serif;">The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;</div>
          </td>
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          <td rowspan="1" style="width: 4%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 2%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td rowspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 89%; vertical-align: top;">&#160;</td>
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          <td style="width: 4%; vertical-align: top;">&#9746;</td>
          <td style="width: 2%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div style="text-align: justify; font-family: 'Times New Roman', Times, serif;">(b)</div>
          </td>
          <td style="width: 89%; vertical-align: top;">
            <div style="text-align: justify; font-family: 'Times New Roman', Times, serif;">The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-CEN 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</div>
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          <td rowspan="1" style="width: 4%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 2%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
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          <td rowspan="1" style="width: 89%; vertical-align: top;">&#160;</td>
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            <div style="text-align: justify; font-family: 'Times New Roman', Times, serif;">(c)</div>
          </td>
          <td style="width: 89%; vertical-align: top;">
            <div style="text-align: justify; font-family: 'Times New Roman', Times, serif;">The accountant's statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.</div>
          </td>
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    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">PART III -- NARRATIVE</div>
    <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-weight: bold;"> <br>
    </div>
    <div style="text-align: justify; font-family: 'Times New Roman', Times, serif;">State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, N-CEN, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time
      period.</div>
    <div style="text-align: justify; font-family: 'Times New Roman', Times, serif;"> <br>
    </div>
    <div style="text-align: justify; font-family: 'Times New Roman', Times, serif;">Motorcar Parts of America, Inc. (the &#8220;Company&#8221;) is unable, without unreasonable effort or expense, to file its Annual Report on Form 10-K for the year ended March 31, 2019
      (&#8220;2019 10-K&#8221;) within the prescribed time period.&#160; The Company needs additional time to complete certain activities in connection with its financial statement close process, as well as to complete management&#8217;s assessment regarding the effectiveness of
      internal control over financial reporting as of March 31, 2019, which could result in the determination that a material weakness existed at March 31, 2019.&#160; The Company expects that it will file its Annual Report on Form 10-K within the extension
      period of 15 calendar days as provided under Rule 12b-25 under the Securities Exchange Act of 1934, as amended.</div>
    <div style="text-align: justify; font-family: 'Times New Roman', Times, serif;"> <br>
    </div>
    <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Forward-Looking Statements</div>
    <div style="text-align: justify; font-family: 'Times New Roman', Times, serif; font-weight: bold;"> <br>
    </div>
    <div style="text-align: justify; font-family: 'Times New Roman', Times, serif;">This notification contains &#8220;forward-looking statements.&#8221;&#160; Such statements reflect management&#8217;s current expectations based on currently available operating, financial and
      competitive information, but are subject to risks, uncertainties and assumptions that could cause actual results to differ materially from those anticipated in or implied by the forward-looking statements.&#160; Our forward-looking statements are
      generally identified with words such as &#8220;anticipate,&#8221; &#8220;believe,&#8221; &#8220;estimate,&#8221; &#8220;expect,&#8221; &#8220;intend,&#8221; &#8220;plan,&#8221; &#8220;could,&#8221; &#8220;may&#8221; and similar expressions.&#160; Risks, uncertainties and assumptions that could affect our forward-looking statements include, among
      other things the risk that we may not obtain a forbearance, waiver, amendment or other arrangement with our lenders, and that our lenders may then exercise their remedies under the Credit Agreement or Note Purchase Agreement, including declaring all
      outstanding debt thereunder to be immediately due and payable and exercising their remedies against our assets and our subsidiaries&#8217; assets.</div>
    <div style="text-align: justify; font-family: 'Times New Roman', Times, serif;"> <br>
    </div>
    <div style="text-align: justify; font-family: 'Times New Roman', Times, serif;">All forward-looking statements included in this notification should be considered in the context of these risks.&#160; Except as required by law, we undertake no obligation to
      publicly update or revise any forward-looking statements, whether as a result of new information, future events or otherwise. Investors and prospective investors are cautioned not to place undue reliance on such forward-looking statements.</div>
    <div><br>
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    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">PART IV -- OTHER INFORMATION</div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> <br>
    </div>
    <div style="text-align: justify;"><font style="font-family: 'Times New Roman', Times, serif;">(1)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-family: 'Times New Roman', Times, serif;">Name and telephone number of person to contact in regard to this notification.</font></div>
    <div style="text-align: justify;"><font style="font-family: 'Times New Roman', Times, serif;"> <br>
      </font></div>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z8bfede7ce4534de785d09ad5a8542e11">

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            <div style="text-align: center; font-family: 'Times New Roman',Times,serif;"><u>David Lee</u></div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">(Name)</div>
          </td>
          <td style="width: 34%; vertical-align: top;">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif;"><u>(310)</u></div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">(Area Code)</div>
          </td>
          <td style="width: 33.41%; vertical-align: top;">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif;"><u>212-7910</u></div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">(Telephone Number</div>
          </td>
        </tr>

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    <div><br>
    </div>
    <div style="text-align: justify;"><font style="font-family: 'Times New Roman', Times, serif;">(2)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-family: 'Times New Roman', Times, serif;">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? If answer is no, identify report(s).
        Yes &#9746;No &#9744;</font></div>
    <div style="text-align: justify;"><font style="font-family: 'Times New Roman', Times, serif;"> <br>
      </font></div>
    <div style="text-align: justify;"><font style="font-family: 'Times New Roman', Times, serif;">(3)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-family: 'Times New Roman', Times, serif;">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? Yes <font style="font-family: 'Segoe UI Symbol', sans-serif;">&#9744; </font>No &#9746;</font></div>
    <div style="text-align: justify;"><font style="font-family: 'Times New Roman', Times, serif;"> <br>
      </font></div>
    <div style="text-align: justify; font-family: 'Times New Roman', Times, serif;">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.</div>
    <div><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Motorcar Parts of America, Inc.</div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">(Name of Registrant as Specified in Charter)</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-family: 'Times New Roman', Times, serif;">has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);" id="z6d8aa6dd23204785926c850b9d788f84">

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            <div style="font-family: 'Times New Roman', Times, serif;">Dated:&#160; June 14, 2019</div>
          </td>
          <td style="width: 5%; vertical-align: top; padding-bottom: 2px;">
            <div style="font-family: 'Times New Roman', Times, serif;">By:</div>
          </td>
          <td style="width: 30%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">/s/ David Lee</td>
          <td style="width: 15%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
        </tr>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">David Lee</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Chief Financial Officer</div>
          </td>
        </tr>

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