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                                                            February 5, 2020

David Lee
Chief Financial Officer
Motorcar Parts of America, Inc.
2929 California Street
Torrance, CA 90503

       Re: Motorcar Parts of America, Inc.
           Form 10-K for the Fiscal Year Ended March 31, 2019
           Form 10-Q for the Period Ended September 30, 2019
           Form 8-K filed November 12, 2019
           File No. 001-33861

Dear Mr. Lee:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-K for the Fiscal Year Ended March 31, 2019

Management's Annual Report on Internal Control over Financial Reporting, page
39

1.    We note that your assessment of and conclusion on the effectiveness of
internal control
      over financial reporting did not include the internal controls of D&V
Electronics which
      was acquired in July 2017. Tell us how you considered the guidance in
Question 3 of the
      SEC's Frequently Asked Questions on Management's Report on Internal
Control Over
      Financial Reporting and Certification of Disclosure in Exchange Act
Periodic Reports in
      concluding it was appropriate to omit an assessment of D&V Electronics.
That guidance
      indicates that "the period in which management may omit an assessment of
an acquired
      business' internal control over financial reporting from its assessment
of the registrant's
      internal control may not extend beyond one year from the date of
acquisition, nor may
      such assessment be omitted from more than one annual management report on
internal
      control over financial reporting."
 David Lee
FirstName LastNameDavid Inc.
Motorcar Parts of America, Lee
Comapany NameMotorcar Parts of America, Inc.
February 5, 2020
Page 2
February 5, 2020 Page 2
FirstName LastName
2.       Similarly, please explain to us how your auditors considered the
guidance in Question 3 of
         the SEC's Frequently Asked Questions on Management's Report on
Internal Control Over
         Financial Reporting and Certification of Disclosure in Exchange Act
Periodic Reports in
         concluding not to include an evaluation of the internal control over
financial reporting of
         D&V Electronics in their audit.
Form 10-Q for the Period Ended September 30, 2019

Notes to Condensed Consolidated Financial Statements
17. Commitments and Contingencies
Contingencies, page 22

3.       Please revise your disclosure relating to the U.S. Customs and Border
Protection claim in
         future filings to also clearly disclose (i) the nature of any accrual
you recorded, and (ii) an
         estimate of the reasonably possible loss or range of loss in addition
to any amounts
         accrued or a statement that such an estimate cannot be made. Refer to
ASC 450-20-50.

Form 8-K filed November 12, 2019

Exhibit 99.1

4.       You present non-GAAP measures for adjusted net sales, adjusted net
income, adjusted
         gross profit and adjusted EBTIDA that reflect adjustments for return
and stock adjustment
         accruals as well as customer allowances related to new business, the
impact of sales price
         increases related to tariffs, the core sales and cost (recovery)
related to a cancelled
         contract, and new product line costs. Your non-GAAP measures appear to
substitute
         individually tailored recognition and measurement methods for those of
GAAP. Please tell
         us how you considered the guidance in Question 100.04 of the
Compliance and Disclosure
         Interpretation on non-GAAP measures in concluding that each adjustment
was
         appropriate.
5.       We note that you adjust several of your non-GAAP measures for
"acquisition, financing
         transition, severance, new business, earn-out accruals from
acquisitions, restatement-
         related fees and other costs." In addition, these items appear to be
recurring in nature
         since you reported similar costs in several comparable periods. Please
address the
         following:

              Describe to us each of the items and quantify each category of
costs included in the
              adjustment.
              Tell us how the amounts reflected in the adjustments reconcile to
the amounts
              discussed in the MD&A of your Form 10-Q for the period ended
September 30,
              2019.
              Tell us how you considered the guidance in Item 10(e) of
Regulation S-K which
              prohibits adjusting a non-GAAP financial performance measure to
eliminate or
 David Lee
Motorcar Parts of America, Inc.
February 5, 2020
Page 3
              smooth items identified as unusual when the nature of the charge
or gain is such that
              it is reasonably likely to recur within two years or there was a
similar charge or gain
              within the prior two years. Otherwise, revise your presentations
in future filings to
              comply.

       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       You may contact Melissa Gilmore at (202) 551-3777 or Martin James,
Senior Advisor, at
(202) 551-3671 with any questions.



FirstName LastNameDavid Lee                                     Sincerely,
Comapany NameMotorcar Parts of America, Inc.
                                                                Division of
Corporation Finance
February 5, 2020 Page 3                                         Office of
Manufacturing
FirstName LastName
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