<SEC-DOCUMENT>0001140361-20-019740.txt : 20200903
<SEC-HEADER>0001140361-20-019740.hdr.sgml : 20200903
<ACCEPTANCE-DATETIME>20200903143120
ACCESSION NUMBER:		0001140361-20-019740
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20200903
DATE AS OF CHANGE:		20200903
EFFECTIVENESS DATE:		20200903

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:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-248577
		FILM NUMBER:		201158993

	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>S-8
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<FILENAME>brhc10014874_s-8.htm
<DESCRIPTION>S-8
<TEXT>
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        <div>As filed with the Securities and Exchange Commission on September 3, 2020</div>
        <div> <br>
        </div>
      </div>
      <div style="margin: 0px 36pt 0px 0px; font-weight: bold; text-align: right;">Registration No. 333-</div>
      <div style="text-align: right; font-weight: bold;">
        <hr align="center" style="border: none; border-bottom: 1px solid black; border-top: 4px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;"></div>
      <div style="text-align: center; font-size: 14pt; font-weight: bold;">UNITED STATES</div>
      <div style="text-align: center; font-size: 14pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
      <div style="text-align: center; font-size: 12pt; font-weight: bold;">Washington, D.C. 20549</div>
      <div>&#160;
        <hr noshade="noshade" align="center" style="background-color: rgb(0, 0, 0); border-width: medium; border-style: none; border-color: -moz-use-text-color; margin: 0px auto; height: 2px; width: 20%; color: rgb(0, 0, 0); text-align: center;"></div>
      <div style="text-align: center; font-size: 18pt; font-weight: bold;">FORM S-8</div>
      <div style="text-align: center; font-weight: bold;">REGISTRATION STATEMENT</div>
      <div style="text-align: center; font-weight: bold;">UNDER</div>
      <div style="text-align: center; font-weight: bold;">THE SECURITIES ACT OF 1933</div>
      <div style="text-align: center; font-weight: bold;"> <br>
      </div>
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        <div> <br>
        </div>
      </div>
      <div style="text-align: center; font-size: 24pt; font-weight: bold;">Motorcar Parts of America, Inc.</div>
      <div style="text-align: center;">(Exact Name of Registrant as Specified in Its Charter)</div>
      <div>&#160;</div>
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            <td style="width: 49%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">New York</div>
            </td>
            <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 49%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">11-2153962</div>
            </td>
          </tr>
          <tr>
            <td style="width: 49%; vertical-align: top;">
              <div style="text-align: center;">(State or other jurisdiction of incorporation or organization)</div>
            </td>
            <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 49%; vertical-align: top;">
              <div style="text-align: center;">(I.R.S. Employer Identification No.)</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">2929 California Street</div>
      <div style="text-align: center; font-weight: bold;">Torrance, California 90503</div>
      <div style="text-align: center; font-weight: bold;">(310) 212-7910</div>
      <div style="text-align: center;">(Address, Including Zip Code, and Telephone Number, Including Area Code, of Registrant&#8217;s Principal Executive Office)<font style="font-weight: bold;">&#160;</font></div>
      <div>&#160;</div>
      <div>
        <div>
          <hr noshade="noshade" align="center" style="background-color: rgb(0, 0, 0); border-width: medium; border-style: none; border-color: -moz-use-text-color; margin: 0px auto; height: 2px; width: 20%; color: rgb(0, 0, 0); text-align: center;"></div>
      </div>
      <div style="text-align: center; font-weight: bold;"> <br>
      </div>
      <div style="text-align: center; font-weight: bold;">Motorcar Parts of America, Inc. Fourth Amended and Restated 2010 Incentive Award Plan</div>
      <div><br>
      </div>
      <div style="text-align: center;">(Full title of the plan(s))</div>
      <div style="text-align: center;"><br>
      </div>
      <div style="text-align: center;">
        <div>
          <hr noshade="noshade" align="center" style="background-color: rgb(0, 0, 0); border-width: medium; border-style: none; border-color: -moz-use-text-color; margin: 0px auto; height: 2px; width: 20%; color: rgb(0, 0, 0);"></div>
      </div>
      <div style="text-align: center;"><br>
      </div>
      <div style="text-align: center;">
        <div style="font-weight: bold;">Juliet Stone</div>
        <div style="font-weight: bold;">General Counsel</div>
        <div style="font-weight: bold;">Motorcar Parts of America, Inc.</div>
        <div style="font-weight: bold;">2929 California Street</div>
        <div style="font-weight: bold;">Torrance, California 90503</div>
        <div style="font-weight: bold;">(310) 972 - 4046</div>
        <div style="font-weight: bold;"> <br>
        </div>
        <div style="font-weight: bold;">
          <div style="font-weight: bold;">Copies of all correspondence to:</div>
          <div style="font-weight: bold;"> <br>
          </div>
          <div style="font-weight: bold;">
            <div style="font-weight: bold;">Steven B. Stokdyk, Esq.</div>
            <div style="font-weight: bold;">Latham &amp; Watkins LLP</div>
            <div style="font-weight: bold;">355 South Grand Avenue</div>
            <div style="font-weight: bold;">Los Angeles, California 90071</div>
            <div style="font-weight: bold;">(213) 485-1234</div>
          </div>
          <div style="font-weight: bold;"> <br>
          </div>
        </div>
      </div>
      <div style="text-align: center;">(Name, address and telephone number, including area code, of agent for service)</div>
      <div style="text-align: center;"> <br>
      </div>
      <div style="text-align: center;">
        <hr noshade="noshade" align="left" style="height: 2px; width: 20%; color: #000000; background-color: #000000; text-align: left; margin-left: 0px; margin-right: auto; border: none;"> </div>
      <div>
        <div> </div>
      </div>
      <div style="text-align: justify;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of &#8220;large
        accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company,&#8221; and "emerging growth company" in Rule 12b-2 of the Exchange Act.</div>
      <div>&#160;</div>
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            <td colspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td style="width: 60%; vertical-align: top;">
              <div>Large accelerated filer&#160; &#9744;</div>
            </td>
            <td style="width: 35%; vertical-align: top;">
              <div>Accelerated filer&#160; &#9746;</div>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 5%; vertical-align: middle;">&#160;</td>
            <td style="width: 60%; vertical-align: middle;">&#160;</td>
            <td style="width: 35%; vertical-align: middle;">&#160;</td>
          </tr>
          <tr>
            <td colspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td style="width: 60%; vertical-align: top;">
              <div>Non-accelerated filer&#160; &#9744;</div>
            </td>
            <td style="width: 35%; vertical-align: top;">
              <div>Smaller reporting company&#160; &#9744;</div>
            </td>
          </tr>
          <tr>
            <td rowspan="1" colspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 60%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 35%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td colspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
            <td style="width: 60%; vertical-align: top;">&#160;</td>
            <td style="width: 35%; vertical-align: top;">
              <div>Emerging growth company&#160; &#9744;</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div><font style="color: rgb(34, 30, 31);">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided
          pursuant to Section 7(a)(2)(B) of the Securities Act.</font>&#160;&#160; &#9744;</div>
      <div>&#160;
        <hr align="center" style="border: none; border-bottom: 4px solid black; border-top: 1px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;"></div>
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      <div style="text-align: center; font-weight: bold;">CALCULATION OF REGISTRATION FEE</div>
      <div>&#160;</div>
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            <td style="border-bottom: 2px solid; border-top: 4px double rgb(0, 0, 0); vertical-align: bottom;">
              <div style="font-weight: bold;">Title of securities to be registered<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup></div>
            </td>
            <td colspan="1" style="border-bottom: 2px solid; border-left: 2px solid; border-top: 4px double rgb(0, 0, 0); vertical-align: bottom;">&#160;</td>
            <td nowrap="nowrap" colspan="2" style="border-bottom: 2px solid; border-top: 4px double rgb(0, 0, 0); vertical-align: bottom;">
              <div style="text-align: center; font-weight: bold;">Amount to be</div>
              <div style="text-align: center; font-weight: bold;">registered<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></div>
            </td>
            <td nowrap="nowrap" colspan="1" style="border-bottom: 2px solid; border-top: 4px double rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;">&#160;</td>
            <td nowrap="nowrap" colspan="1" style="border-bottom: 2px solid; border-left: 2px solid; border-top: 4px double rgb(0, 0, 0); vertical-align: bottom;">&#160;</td>
            <td nowrap="nowrap" colspan="2" style="border-bottom: 2px solid; border-top: 4px double rgb(0, 0, 0); vertical-align: bottom;">
              <div style="text-align: center; font-weight: bold;">Proposed</div>
              <div style="text-align: center; font-weight: bold;">maximum offering </div>
              <div style="text-align: center; font-weight: bold;">price per share<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(3)</sup></div>
            </td>
            <td nowrap="nowrap" colspan="1" style="border-bottom: 2px solid; border-top: 4px double rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;">&#160;</td>
            <td nowrap="nowrap" colspan="1" style="border-bottom: 2px solid; border-left: 2px solid; border-top: 4px double rgb(0, 0, 0); vertical-align: bottom;">&#160;</td>
            <td nowrap="nowrap" colspan="2" style="border-bottom: 2px solid; border-top: 4px double rgb(0, 0, 0); vertical-align: bottom;">
              <div style="text-align: center; font-weight: bold;">Proposed maximum</div>
              <div style="text-align: center; font-weight: bold;">aggregate offering</div>
              <div style="text-align: center; font-weight: bold;">price</div>
            </td>
            <td nowrap="nowrap" colspan="1" style="border-bottom: 2px solid; border-top: 4px double rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;">&#160;</td>
            <td nowrap="nowrap" colspan="1" style="border-bottom: 2px solid; border-left: 2px solid; border-top: 4px double rgb(0, 0, 0); vertical-align: bottom;">&#160;</td>
            <td nowrap="nowrap" colspan="2" style="border-bottom: 2px solid; border-top: 4px double rgb(0, 0, 0); vertical-align: bottom;">
              <div style="text-align: center; font-weight: bold;">Amount of</div>
              <div style="text-align: center; font-weight: bold;">registration</div>
              <div style="text-align: center; font-weight: bold;">fee</div>
            </td>
            <td colspan="1" style="border-top: 4px double rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap; padding-top: 0px; padding-right: 0px; padding-left: 0px; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
          </tr>
          <tr>
            <td valign="bottom" style="vertical-align: top; width: 52%; background-color: rgb(204, 238, 255); border-bottom: 4px double rgb(0, 0, 0);">
              <div style="text-indent: -7.2pt; margin-left: 7.2pt;">Common Stock, $0.01 par value per share to be issued under the Fourth Amended and Restated 2010 Incentive Award Plan</div>
            </td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 4px double rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 4px double rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 4px double rgb(0, 0, 0);">
              <div style="text-align: center;">
                <div style="text-align: right;">
                  <div>1,200,000</div>
                </div>
              </div>
            </td>
            <td valign="bottom" nowrap="nowrap" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 4px double rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-left: 2px solid rgb(0, 0, 0); border-bottom: 4px double rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 4px double rgb(0, 0, 0);">
              <div>$</div>
            </td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 4px double rgb(0, 0, 0);">
              <div>17.44</div>
            </td>
            <td valign="bottom" nowrap="nowrap" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 4px double rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-left: 2px solid rgb(0, 0, 0); border-bottom: 4px double rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 4px double rgb(0, 0, 0);">
              <div>$</div>
            </td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 4px double rgb(0, 0, 0);">
              <div>20,928,000.00</div>
            </td>
            <td valign="bottom" nowrap="nowrap" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 4px double rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-left: 2px solid rgb(0, 0, 0); border-bottom: 4px double rgb(0, 0, 0);">&#160;</td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 4px double rgb(0, 0, 0);">
              <div>$</div>
            </td>
            <td valign="bottom" colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 4px double rgb(0, 0, 0);">
              <div>2,716.45</div>
            </td>
            <td valign="bottom" nowrap="nowrap" colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 4px double rgb(0, 0, 0);">&#160;</td>
          </tr>

      </table>
      <div><br>
      </div>
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          <tr>
            <td style="width: 18pt; vertical-align: top;">(1)</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div>Represents 1,200,000 shares of Common Stock issuable pursuant to the Motorcar Parts of America, Inc. Fourth Amended and Restated 2010 Incentive Award Plan, dated July 22, 2020.</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
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          <tr>
            <td style="width: 18pt; vertical-align: top;">(2)</td>
            <td style="width: auto; vertical-align: top;">
              <div>In the event of a stock split, stock dividend or other transaction involving Common Stock, the number of shares registered hereby shall automatically be increased to cover additional shares in accordance with Rule 416(a) under the
                Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;).</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);" class="DSPFListTable" id="zf5b34c404a0a41f9a356f2cec4cea63a">

          <tr>
            <td style="width: 18pt; vertical-align: top;">(3)</td>
            <td style="width: auto; vertical-align: top;">
              <div>Estimated solely for the purpose of computing the registration fee required by Section 6(b) of the Securities Act and, pursuant to Rule 457(c) and (h) under the Securities Act, based upon the average of the high and low prices of the
                Company&#8217;s common stock on August 31, 2020, which date is within five business days prior to the initial filing of this registration statement, as reported on the NASDAQ Global Market.</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
        <div style="page-break-after: always;" id="DSPFPageBreak">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0px; height: 2px; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0); clear: both;"></div>
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      <!--PROfilePageNumberReset%Num%1%%%-->
      <div style="text-align: center; font-weight: bold;">INTRODUCTION</div>
      <div><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">This Registration Statement on Form S-8 is filed by Motorcar Parts of America, Inc. (referred to herein as &#8220;our,&#8221; &#8220;we,&#8221; &#8220;us,&#8221; &#8220;the Company&#8221; and &#8220;the Registrant&#8221;) relating to 1,200,000 shares of our
        common stock, par value $0.01 per share (&#8220;Common Stock&#8221;), issuable to our eligible employees under our Fourth Amended and Restated 2010 Incentive Award Plan, dated July 22, 2020.</div>
      <div>&#160;</div>
      <div style="text-align: center; font-weight: bold;">PART I</div>
      <div>&#160;</div>
      <div style="text-align: center; font-weight: bold;">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">The documents containing the information specified in Part I of Form S-8 will be delivered to participants in the Plan as specified by Rule 428(b)(1) of the Securities Act.&#160; In accordance with Rule
        428 of the Securities Act and the requirements of Part I of Form S-8, such documents are not being filed with the Securities and Exchange Commission (the &#8220;SEC&#8221;) either as part of this registration statement or as prospectuses or prospectus
        supplements pursuant to Rule 424 of the Securities Act. These documents and the documents incorporated by reference in the Registration Statement pursuant to Item 3 of Part II of Form S&#8209;8, taken together, constitute a prospectus that meets the
        requirements of Section 10(a) of the Securities Act. The Registrant shall maintain a file of such documents in accordance with the provisions of Rule 428(a)(2) of the Securities Act.&#160; Upon request, the Registrant shall furnish to the SEC or its
        staff a copy of any or all of the documents included in the file.</div>
      <div>&#160;</div>
      <div style="text-align: center; font-weight: bold;">PART II</div>
      <div>&#160;</div>
      <div style="text-align: center; font-weight: bold;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>
      <div>&#160;</div>
      <div>
        <table cellspacing="0" cellpadding="0" class="DSPFListTable" id="z6e4050037a1d4270bf201b2dd6fa0962" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;">

            <tr style="vertical-align: top;">
              <td style="vertical-align: top; width: 36pt;">
                <div style="text-align: left; font-weight: bold;">Item 3.</div>
              </td>
              <td style="vertical-align: top; width: auto;">
                <div style="text-align: left; font-weight: bold;">Incorporation of Documents by Reference</div>
              </td>
            </tr>

        </table>
      </div>
      <div><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">The following documents, which were filed by the Registrant with the SEC pursuant to Sections 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;), are
        incorporated herein by reference:</div>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);" class="DSPFListTable" id="z64f0efa1bfa24d8399865cd04424f34e">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 24pt; vertical-align: top;">(a)</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div>our Annual Report on <a href="https://www.sec.gov/Archives/edgar/data/918251/000114036120013784/form10k.htm">Form 10-K</a> for the fiscal year ended March 31, 2020, filed with the SEC on June 15, 2020;</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);" class="DSPFListTable" id="zab13d073c1264d7299c6bb5130925088">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 24pt; vertical-align: top;">(b)</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div> our Quarterly Report on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/918251/000114036120017971/brhc10013996_10q.htm">Form 10-Q</a> for the quarter ended June 30, 2020, filed with the SEC on August 10, 2020; and</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);" class="DSPFListTable" id="zfbb84d0e33c44946b126e2e8f2ad2bef">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 24pt; vertical-align: top;">(c)</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div>the description of our common stock contained in our Registration Statement on Form 8-A, filed with the SEC on March 2, 1994, including any amendments or reports filed for the purpose of updating such description.</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">In addition, all documents filed with the SEC by the Registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the date of this Registration Statement and prior to
        the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in
        this Registration Statement and to be a part hereof from the date of filing of such documents.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">Any statement contained herein or in a document incorporated or deemed to be incorporated herein by reference shall be deemed to be modified or superseded for purposes of this Registration
        Statement to the extent that a statement contained herein or in any subsequently filed document which also is, or is deemed to be, incorporated by reference herein modifies or supersedes such statement. Any statement so modified or superseded shall
        not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">Unless expressly indicated, a Current Report furnished to the SEC on Form 8-K pursuant to Item 2.02 or Item 9.01 shall not be incorporated by reference into this Registration Statement.</div>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);" class="DSPFListTable" id="z547686d7efc14ae49a982be707217fa3">

          <tr>
            <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 4.</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-weight: bold;">Description of Securities</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">Not applicable.</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);" class="DSPFListTable" id="zb899081443174ad4b2f2d6b2eb41c6e2">

          <tr>
            <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 5.</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-weight: bold;">Interests of Named Experts and Counsel</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">Not applicable.</div>
      <div style="text-align: justify; text-indent: 36pt;"> <br>
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
        <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">1</font></div>
        <div style="page-break-after: always;" id="DSPFPageBreak">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0px; height: 2px; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0); clear: both;"></div>
      </div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);" class="DSPFListTable" id="zb2f6d320fbd040708e6c786c0845d5d6">

          <tr>
            <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 6.</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div style="font-weight: bold;">Indemnification of Directors and Officers</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">Article Seventh of the Restated Certificate of Incorporation of the Registrant provides, in part, that to the extent required by New York Business Corporation Law (&#8220;NYBCL&#8221;), no director of the
        Registrant shall have any personal liability to the Registrant or its stockholders for damage for any breach of duty as such director, provided that each such director shall be liable under the following circumstances: (a) in the event that a
        judgment or other final adjudication adverse to such director establishes that his acts or omissions were in bad faith, involved intentional misconduct or a knowing violation of law or that such director personally gained in fact a financial profit
        or other advantage to which such director was not legally entitled or that such director&#8217;s acts violated Section 719 of the NYBCL or (b) for any act or omission prior to the adoption of Article Seventh of the Restated Certificate of Incorporation
        of the Registrant.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">Article Ninth of the Registrant&#8217;s Bylaws provide that the Registrant shall indemnify any person, by reason of the fact that such person is or was a director or officer of the Registrant or served
        any other corporation, partnership, joint venture, trust, employee benefit plan, or other enterprise in any capacity at the request of the Registrant, against judgments, fines, amounts paid in settlement and reasonable expenses, including
        attorney&#8217;s fees incurred as a result of an action or proceeding, or any appeal therefrom, provided, however, that no indemnification shall be made to, or on behalf of, any director or officer if a judgment or other final adjudication adverse to
        such director or officer establishes that (a) his or her acts were committed in bad faith or were the result of active and deliberate dishonesty and, in either case, were material to the cause of action so adjudicated, or (b) he or she personally
        gained in fact a financial profit or other advantage to which he or she was not legally entitled.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">Section 722(a) of the NYBCL provides that a corporation may indemnify any officer or director made, or threatened to be made, a party to an action other than one by or in the right of the
        corporation, including an action by or in the right of any other corporation or other enterprise that any director or officer of the corporation served in any capacity at the request of the corporation, because he was a director or officer of the
        corporation, or served such other corporation or other enterprise in any capacity, against judgments, fines, amounts paid in settlement and reasonable expenses, including attorneys&#8217; fees, actually and necessarily incurred as a result of such
        action, or any appeal therein, if such director or officer acted in good faith for a purpose he reasonably believed to be in, or in the case of service for any other corporation or other enterprise, not opposed to, the best interests of the
        corporation and, in criminal actions, had no reasonable cause to believe that his conduct was unlawful.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">Section 722(c) of the NYBCL provides that a corporation may indemnify any officer or director made, or threatened to be made, a party to an action by or in the right of the corporation by reason of
        the fact that he is or was an officer or director of the corporation, or is or was serving at the request of the corporation as a director or officer of any other corporation or other enterprise, against amounts paid in settlement and reasonable
        expenses, including attorneys&#8217; fees, actually and necessarily incurred by him in connection with the defense or settlement of such action, or in connection with an appeal therein, if such director or officer acted in good faith for a purpose which
        he reasonably believed to be in, or, in the case of service for another corporation or other enterprise, not opposed to, the best interests of the corporation. The corporation may not, however, indemnify any officer or director pursuant to Section
        722(c) in respect of (1) a threatened action or a pending action that is settled or otherwise disposed of or (2) any claim, issue or matter for which the person has been adjudged to be liable to the corporation, unless and only to the extent that
        the court in which the action was brought or, if no action was brought, any court of competent jurisdiction, determines upon application that the person is fairly and reasonably entitled to indemnity for that portion of the settlement and expenses
        as the court deems proper.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">Section 723 of the NYBCL provides that an officer or director who has been successful on the merits or otherwise in the defense of a civil or criminal action of the character set forth in Section
        722 is entitled to indemnification as permitted in such Section. Section 724 of the NYBCL permits a court to award the indemnification required by Section 722.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">The Registrant has entered into indemnity agreements with each of its directors and officers. The indemnity agreements generally indemnify such persons against liabilities arising out of their
        service in their capacities as directors, officers, employees or agents of the Registrant. The Registrant may from time to time enter into indemnity agreements with additional individuals who become officers and/or directors of the Registrant.&#160; The
        Registrant also maintains and pays premiums for directors&#8217; and officers&#8217; liability insurance policies.</div>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);" class="DSPFListTable" id="z77a1e60bc24a40a1953cb5b9829030a8">

          <tr>
            <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 7.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Exemption From Registration Claimed</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="text-indent: 36pt;">Not applicable.</div>
      <div style="text-indent: 36pt;"> <br>
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
        <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">2</font></div>
        <div style="page-break-after: always;" id="DSPFPageBreak">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0px; height: 2px; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0); clear: both;"></div>
      </div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);" class="DSPFListTable" id="z64dfd68f0412468991abb9b6ca9c84ff">

          <tr>
            <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 8.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Exhibits</div>
            </td>
          </tr>

      </table>
      <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="ze3be489a8e9740d7976b4f1c3b23f9f6">

          <tr>
            <td style="width: 15%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center;">4.1</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div>Motorcar Parts of America, Inc. Fourth Amended and Restated 2010 Incentive Award Plan, dated July 22, 2020<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup></div>
            </td>
          </tr>
          <tr>
            <td style="width: 15%; vertical-align: top; text-align: center;">&#160;</td>
            <td style="width: 85%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 15%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center;">5.1*</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div>Opinion of Latham &amp; Watkins LLP</div>
            </td>
          </tr>
          <tr>
            <td style="width: 15%; vertical-align: top; text-align: center;">&#160;</td>
            <td style="width: 85%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 15%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center;">23.1*</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div>Consent of Latham &amp; Watkins LLP (included in Exhibit 5.1)</div>
            </td>
          </tr>
          <tr>
            <td style="width: 15%; vertical-align: top; text-align: center;">&#160;</td>
            <td style="width: 85%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 15%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center;">23.2*</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div>Consent of Ernst &amp; Young</div>
            </td>
          </tr>
          <tr>
            <td style="width: 15%; vertical-align: top; text-align: center;">&#160;</td>
            <td style="width: 85%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 15%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center;">24.1*</div>
            </td>
            <td style="width: 85%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div>Power of Attorney (included on the signature page to this registration statement)</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div>
        <hr noshade="noshade" align="left" style="background-color: rgb(0, 0, 0); border-width: medium; border-style: none; border-color: -moz-use-text-color; margin: 0px auto 0px 0px; height: 2px; width: 20%; color: rgb(0, 0, 0);"></div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">* Filed herewith.</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">(1) Incorporated by reference to Appendix A to the Registrant&#8217;s Proxy Statement on Schedule 14A filed with the SEC on July 24, 2020.</div>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);" class="DSPFListTable" id="z97ca81a441c6423aae3e7d6951b3022a">

          <tr>
            <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 9.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Undertakings</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">The undersigned Registrant hereby undertakes:</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">(1)&#160;&#160;&#160;&#160;&#160;&#160;&#160; &#160;&#160; To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; To include any prospectus required by Section 10(a)(3) of the Securities Act;</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">(ii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which,
        individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of
        securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the SEC pursuant to Rule 424(b) if, in the
        aggregate, the changes in volume and price represent no more than a 20 percent change in the maximum aggregate offering price set forth in the &#8220;Calculation of Registration Fee&#8221; table in the effective Registration Statement; and</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">(iii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; To include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information in this
        Registration Statement;</div>
      <div>&#160;</div>
      <div style="text-align: justify;"><u>provided</u>, <u>however</u>, that paragraphs (1)(i) and (l)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or
        furnished to the SEC by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">(2)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the
        securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">(3)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</div>
      <div>&#160;</div>
      <div>
        <div style="text-align: justify; text-indent: 36pt;">The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&#8217;s annual report pursuant to Section 13(a) or
          Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#8217;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be
          a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</div>
        <div style="text-align: justify; text-indent: 36pt;"> <br>
        </div>
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
        <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">3</font></div>
        <div style="page-break-after: always;" id="DSPFPageBreak">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0px; height: 2px; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0); clear: both;"></div>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions,
        or otherwise, the Registrant has been advised that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.&#160; In the event that a claim for indemnification against
        such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
        officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
        question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</div>
      <div>&#160;</div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
        <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">4</font></div>
        <div style="page-break-after: always;" id="DSPFPageBreak">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0px; height: 2px; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0); clear: both;"></div>
      </div>
      <div style="text-align: center; font-weight: bold;">SIGNATURES</div>
      <div> <br>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has
        duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Torrance, State of California, on this 3<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">rd</sup> day of September&#160; 2020.</div>
      <div>&#160;</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="za1bd45e270354230b5a55769588422d4">

          <tr>
            <td colspan="1" style="width: 50%; vertical-align: top;">&#160;</td>
            <td colspan="3" rowspan="1" style="vertical-align: top;">
              <div>MOTORCAR PARTS OF AMERICA, INC.</div>
            </td>
          </tr>
          <tr>
            <td colspan="1" rowspan="1" style="width: 50%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 3%; vertical-align: top;">&#160;</td>
            <td colspan="2" rowspan="1" style="vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td colspan="1" style="width: 50%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 3%; vertical-align: top; padding-bottom: 2px;">
              <div>By:</div>
            </td>
            <td style="width: 30%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>/s/ Selwyn Joffe</div>
            </td>
            <td style="width: 17%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          </tr>
          <tr>
            <td colspan="1" style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="vertical-align: top;">
              <div>Selwyn Joffe</div>
            </td>
            <td style="vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td colspan="1" style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td colspan="2" style="vertical-align: top;">
              <div>Chairman, President and Chief Executive Officer</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div style="text-align: center; font-weight: bold;"><a name="POWEROFATTORNEY"><!--Anchor--></a>POWER OF ATTORNEY</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">The undersigned directors and officers of Motorcar Parts of America, Inc. hereby constitute and appoint Selwyn Joffe and Juliet Stone each with full power to act with full power of substitution and
        resubstitution, as our true and lawful attorneys-in-fact and agents with full power to execute in our name and behalf in the capacities indicated below any and all amendments (including post-effective amendments and amendments thereto) to this
        Registration Statement and to file the same, with all exhibits and other documents relating thereto and any registration statement relating to any offering made pursuant to this Registration Statement, and hereby ratify and confirm all that such
        attorney-in-fact or his or her substitute shall lawfully do or cause to be done by virtue hereof.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed below by the following persons in the capacities indicated on September 3, 2020.</div>
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      <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="z086de4494f5742488e03442f42be58bc">

          <tr>
            <td style="width: 35%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-weight: bold;">
                <div style="text-align: center;">Signature</div>
              </div>
            </td>
            <td style="width: 2%; vertical-align: top; font-weight: bold; text-align: center; padding-bottom: 2px;">&#160;</td>
            <td style="width: 63%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="font-weight: bold;">
                <div style="text-align: center;">Title</div>
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            </td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 35%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 63%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 35%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>
                <div>/s/ Selwyn Joffe</div>
              </div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 63%; vertical-align: bottom; padding-bottom: 2px;">
              <div>Chairman, President and Chief Executive Officer <font style="font-style: italic;">(Principal Executive Officer)</font></div>
            </td>
          </tr>
          <tr>
            <td style="width: 35%; vertical-align: top;">
              <div>Selwyn Joffe</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 63%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 35%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 63%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 35%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>
                <div>/s/ David Lee</div>
              </div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 63%; vertical-align: bottom; padding-bottom: 2px;">
              <div>Chief Financial Officer (Principal Financial Officer)</div>
            </td>
          </tr>
          <tr>
            <td style="width: 35%; vertical-align: top;">
              <div>David Lee</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 63%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 35%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 63%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 35%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>
                <div>/s/ Scott Adelson</div>
              </div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 63%; vertical-align: bottom; padding-bottom: 2px;">
              <div>Director</div>
            </td>
          </tr>
          <tr>
            <td style="width: 35%; vertical-align: top;">
              <div>Scott Adelson</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 63%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 35%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 63%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 35%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>
                <div>/s/ Rudolph Borneo</div>
              </div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 63%; vertical-align: bottom; padding-bottom: 2px;">
              <div>Director</div>
            </td>
          </tr>
          <tr>
            <td style="width: 35%; vertical-align: top;">
              <div>Rudolph Borneo</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 63%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 35%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 63%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 35%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>
                <div>/s/ David Bryan</div>
              </div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 63%; vertical-align: bottom; padding-bottom: 2px;">
              <div>Director</div>
            </td>
          </tr>
          <tr>
            <td style="width: 35%; vertical-align: top;">
              <div>David Bryan</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 63%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 35%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 63%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 35%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>
                <div>/s/ Joseph Ferguson</div>
              </div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 63%; vertical-align: bottom; padding-bottom: 2px;">
              <div>Director</div>
            </td>
          </tr>
          <tr>
            <td style="width: 35%; vertical-align: top;">
              <div>Joseph Ferguson</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 63%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 35%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 63%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 35%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>
                <div>/s/ Philip Gay</div>
              </div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 63%; vertical-align: bottom; padding-bottom: 2px;">
              <div>Director</div>
            </td>
          </tr>
          <tr>
            <td style="width: 35%; vertical-align: top;">
              <div>Philip Gay</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 63%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 35%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 63%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 35%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>
                <div>/s/ Duane Miller</div>
              </div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 63%; vertical-align: bottom; padding-bottom: 2px;">
              <div>Director</div>
            </td>
          </tr>
          <tr>
            <td style="width: 35%; vertical-align: top;">
              <div>Duane Miller</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 63%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 35%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 63%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 35%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>
                <div>/s/ Jeffrey Mirvis</div>
              </div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 63%; vertical-align: bottom; padding-bottom: 2px;">
              <div>Director</div>
            </td>
          </tr>
          <tr>
            <td style="width: 35%; vertical-align: top;">
              <div>Jeffrey Mirvis</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 63%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 35%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 63%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 35%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>
                <div>/s/ Barbara J. Whittaker</div>
              </div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 63%; vertical-align: bottom; padding-bottom: 2px;">
              <div>Director</div>
            </td>
          </tr>
          <tr>
            <td style="width: 35%; vertical-align: top;">
              <div>Barbara J. Whittaker</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 63%; vertical-align: bottom;">&#160;</td>
          </tr>

      </table>
      <div> <br>
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
        <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">5</font></div>
        <div style="page-break-after: always;" id="DSPFPageBreak">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0px; height: 2px; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0); clear: both;"></div>
      </div>
      <div style="text-align: center; font-weight: bold;">EXHIBIT INDEX</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="zcb03ed3273774d6c92b784581427c271">

          <tr>
            <td style="width: 8%; vertical-align: middle;">
              <div style="font-weight: bold; text-align: center;">EXHIBIT</div>
            </td>
            <td style="width: 92%; vertical-align: top;">
              <div style="font-weight: bold; margin-left: 18pt;">DESCRIPTION</div>
            </td>
          </tr>
          <tr>
            <td style="width: 8%; vertical-align: middle;">&#160;</td>
            <td style="width: 92%; vertical-align: top;">
              <div style="margin-left: 18pt;">&#160;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036120016662/nc10013361x1_def14a.htm">4.1</a></div>
            </td>
            <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="margin-left: 18pt;">Motorcar Parts of America, Inc. Fourth Amended and Restated 2010 Incentive Award Plan, dated July 22, 2020<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup></div>
            </td>
          </tr>
          <tr>
            <td style="width: 8%; vertical-align: top; text-align: center;">&#160;</td>
            <td style="width: 92%; vertical-align: top;">
              <div style="margin-left: 18pt;">&#160;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center;"><a href="brhc10014874_ex5-1.htm">5.1*</a></div>
            </td>
            <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="margin-left: 18pt;">Opinion of Latham &amp; Watkins LLP</div>
            </td>
          </tr>
          <tr>
            <td style="width: 8%; vertical-align: top; text-align: center;">&#160;</td>
            <td style="width: 92%; vertical-align: top;">
              <div style="margin-left: 18pt;">&#160;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center;"><a href="brhc10014874_ex5-1.htm">23.1*</a></div>
            </td>
            <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="margin-left: 18pt;">Consent of Latham &amp; Watkins LLP (included in Exhibit 5.1)</div>
            </td>
          </tr>
          <tr>
            <td style="width: 8%; vertical-align: top; text-align: center;">&#160;</td>
            <td style="width: 92%; vertical-align: top;">
              <div style="margin-left: 18pt;">&#160;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center;"><a href="brhc10014874_ex23-2.htm">23.2*</a></div>
            </td>
            <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="margin-left: 18pt;">Consent of Ernst &amp; Young</div>
            </td>
          </tr>
          <tr>
            <td style="width: 8%; vertical-align: top; text-align: center;">&#160;</td>
            <td style="width: 92%; vertical-align: top;">
              <div style="margin-left: 18pt;">&#160;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center;"><a href="#POWEROFATTORNEY">24.1*</a></div>
            </td>
            <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="margin-left: 18pt;">Power of Attorney (included on the signature page to this registration statement)</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div>
        <hr noshade="noshade" align="left" style="background-color: rgb(0, 0, 0); border-width: medium; border-style: none; border-color: -moz-use-text-color; margin: 0px auto 0px 0px; height: 2px; width: 30%; color: rgb(0, 0, 0);"></div>
      <br>
      <div style="text-indent: 36pt;">* Filed herewith.</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">(1) Incorporated by reference to Appendix A to the Registrant&#8217;s Proxy Statement on Schedule 14A filed with the SEC on July 24, 2020.</div>
      <div>&#160;</div>
      <div> <br>
      </div>
    </div>
    <div>
      <hr noshade="noshade" align="center" style="height: 2px; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0); text-align: center; margin-left: auto; margin-right: auto; border: medium none;"></div>
  </div>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>brhc10014874_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solutions, Inc.
         Document created using EDGARfilings PROfile 7.1.0.0
         Copyright 1995 - 2020 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">

  <div>
    <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
    <div>
      <div style="text-align: right; font-weight: bold;">Exhibit 5.1</div>
      <div style="text-align: right; font-weight: bold;"> <br>
      </div>
      <div><img src="image00001.jpg"></div>
      <div><br>
      </div>
      <div>September 3, 2020</div>
      <div><a name="SDP"></a><br>
      </div>
      <div>Motorcar Parts of America, Inc.</div>
      <div>2929 California Street</div>
      <div>Torrance, California 90503</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 22.5pt; vertical-align: top; align: right;">Re:</td>
            <td style="width: auto; vertical-align: top;">
              <div><u>Registration Statement on Form S-8 of Motorcar Parts of America, Inc.; 1,200,000 shares of Common Stock, par value $0.01 per share</u></div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div>Ladies and Gentlemen:</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 18pt;">We have acted as special counsel to Motorcar Parts of America, Inc., a New York corporation (the &#8220;<font style="font-weight: bold; font-style: italic;">Company</font>&#8221;), in connection with the registration of an aggregate of 1,200,000 shares of common stock, $0.01 par value per share (the &#8220;<font style="font-weight: bold; font-style: italic;">Shares</font>&#8221;), issuable pursuant to the Motorcar Parts of America, Inc. Fourth Amended and Restated 2010 Incentive Award Plan, dated July 22, 2020 (as
        amended, the &#8220;<font style="font-weight: bold; font-style: italic;">Plan</font>&#8221;).&#160; The Shares are included in a registration statement on Form S&#8211;8 under the Securities Act of 1933, as
        amended (the &#8220;<font style="font-weight: bold; font-style: italic;">Act</font>&#8221;), filed with the Securities and Exchange Commission (the &#8220;<font style="font-weight: bold; font-style: italic;">Commission</font>&#8221;) on September 3, 2020 (the &#8220;<font style="font-weight: bold; font-style: italic;">Registration
          Statement</font>&#8221;).&#160; This opinion is being furnished in connection with the requirements of Item 601(b)(5) of Regulation S-K under the Act, and no opinion is expressed herein as to any matter pertaining to the contents of the Registration
        Statement or any related prospectus, other than as expressly stated herein with respect to the issue of the Shares.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 18pt;">As such counsel, we have examined such matters of fact and questions of law as we have considered appropriate for purposes of this letter.&#160; With
        your consent, we have relied upon certificates and other assurances of officers of the Company and others as to factual matters without having independently verified such factual matters.&#160; We are opining herein as to the New York Business
        Corporation Law, and we express no opinion with respect to any other laws.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 18pt;">Subject to the foregoing and the other matters set forth herein, it is our opinion that, as of the date hereof, when the Shares shall have been duly
        registered on the books of the transfer agent and registrar therefor, and have been issued by the Company against payment therefor (not less than par value) in the circumstances contemplated by the Plan, the issue and sale of the Shares will have
        been duly authorized by all necessary corporate action of the Company, and the Shares will be validly issued, fully paid and nonassessable.&#160; In rendering the foregoing opinion, we have assumed that the Company will comply with all applicable notice
        requirements regarding uncertificated shares provided in the New York Business Corporation Law.</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 18pt;">This opinion is for your benefit in connection with the Registration Statement and may be relied upon by you and by persons entitled to rely upon it
        pursuant to the applicable provisions of the Act.&#160; We consent to your filing this opinion as an exhibit to the Registration Statement.&#160; In giving such consent, we do not thereby admit that we are in the category of persons whose consent is required
        under Section 7 of the Act or the rules and regulations of the Commission thereunder.</div>
      <div>&#160;</div>
      <div>
        <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000; width: 100%;" id="zcb52d282be2b4f399930dff64c8046f1">

            <tr>
              <td style="width: 50%;">
                <div>&#160;</div>
              </td>
              <td style="width: 50%;">
                <div style="text-align: left;">Very truly yours,</div>
              </td>
            </tr>
            <tr>
              <td style="width: 50%;">
                <div>&#160;</div>
              </td>
              <td style="width: 50%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 50%;">
                <div>&#160;</div>
              </td>
              <td style="width: 50%;">
                <div style="text-align: left;">/s/ Latham &amp; Watkins LLP</div>
              </td>
            </tr>

        </table>
      </div>
      <div><br>
      </div>
      <div><br>
      </div>
      <div>
        <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
    </div>
  </div>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>brhc10014874_ex23-2.htm
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solutions, Inc.
         Document created using EDGARfilings PROfile 7.1.0.0
         Copyright 1995 - 2020 Broadridge -->
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<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <hr noshade="noshade" align="center" style="height: 4px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;">
    <div>
      <div style="text-align: right; font-weight: bold;">Exhibit 23.2</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">Consent of Independent Registered Public Accounting Firm</div>
      <div><br>
      </div>
      <div>We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining to the Fourth Amended and Restated 2010 Incentive Award Plan of Motorcar Parts of America, Inc. of our reports dated June 15, 2020, with respect to
        the consolidated financial statements and schedules of Motorcar Parts of America, Inc. and the effectiveness of internal control over financial reporting of Motorcar Parts of America, Inc. included in its Annual Report (Form 10-K) for the year
        ended March 31, 2020, filed with the Securities and Exchange Commission.</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: #000000;">

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            <td style="width: 50%; vertical-align: top;">
              <div>Los Angeles, CA</div>
            </td>
            <td style="width: 50%; vertical-align: top;">
              <div>/s/ Ernst &amp; Young LLP</div>
            </td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 50%; vertical-align: top;">
              <div>September 3, 2020</div>
            </td>
            <td rowspan="1" style="width: 50%; vertical-align: top;">&#160;</td>
          </tr>

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