February 19, 2020

Via EDGAR

Melissa Gilmore

Martin James

Division of Corporation Finance

Office of Manufacturing

United States Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549-3561

Re:

Motorcar Parts of America, Inc.

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

Form 10Q for the Period Ended September 30, 2019

Form 8-K filed November 12, 2019

File No. 001-33861

Dear Ms. Gilmore and Mr. James:

On behalf of Motorcar Parts of America, Inc. (the “Company”), I write to confirm that the Company has requested an additional 10 business days to respond to your comment letter dated February 5, 2020, relating to the above-referenced filings.

Please do not hesitate to contact me if you have any questions or if I can be of assistance at this time. You can reach me at (310) 972 4046.

	Yours sincerely,

	/s/ Juliet Stone
	Juliet Stone
	General Counsel
	Motorcar Parts of America, Inc.

cc:	Selwyn Joffe, Chairman, President and CEO

David Lee, CFO