<SEC-DOCUMENT>0001140361-23-004423.txt : 20230712
<SEC-HEADER>0001140361-23-004423.hdr.sgml : 20230712
<ACCEPTANCE-DATETIME>20230203160130
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-23-004423
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230203

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MOTORCAR PARTS OF AMERICA INC
		CENTRAL INDEX KEY:			0000918251
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
		IRS NUMBER:				112153962
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2929 CALIFORNIA STREET
		CITY:			TORRANCE
		STATE:			CA
		ZIP:			90503
		BUSINESS PHONE:		3109724015

	MAIL ADDRESS:	
		STREET 1:		2929 CALIFORNIA STREET
		CITY:			TORRANCE
		STATE:			CA
		ZIP:			90503

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MOTORCAR PARTS AMERICA INC
		DATE OF NAME CHANGE:	20100614

	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>CORRESP
<SEQUENCE>1
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      <div><img src="image00002.jpg"></div>
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    <div style="text-align: justify;"> <br>
    </div>
    <div style="text-align: justify;">February 2, 2023</div>
    <div><br>
    </div>
    <div style="text-align: justify; color: #000000; font-weight: bold;"><u>Via EDGAR</u></div>
    <div><br>
    </div>
    <div style="text-align: justify; color: #000000;">Stephany Yang</div>
    <div style="text-align: justify; color: #000000;">Andrew Blume</div>
    <div style="text-align: justify; color: #000000;">Division of Corporation Finance</div>
    <div style="text-align: justify; color: #000000;">Office of Manufacturing</div>
    <div style="text-align: justify; color: #000000;">United States Securities and Exchange Commission</div>
    <div style="text-align: justify; color: #000000;">100 F. Street, N.E.</div>
    <div style="text-align: justify; color: #000000;">Washington, D.C. 20549-3561</div>
    <div style="text-align: justify;"><br>
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          <td style="width: 4.01%; vertical-align: middle;">&#160;</td>
          <td style="width: 4%; vertical-align: top;">
            <div style="text-align: justify; color: rgb(0, 0, 0); font-weight: bold;">Re:</div>
          </td>
          <td style="width: 92%; vertical-align: top;">
            <div style="text-align: justify; color: rgb(0, 0, 0); font-weight: bold;">Motorcar Parts of America, Inc.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 4.01%; vertical-align: middle;">&#160;</td>
          <td style="width: 4%; vertical-align: top;">&#160;</td>
          <td style="width: 92%; vertical-align: top;">
            <div style="text-align: justify; color: #000000; font-weight: bold;">Form 10-K for the Year Ended March 31, 2022</div>
          </td>
        </tr>
        <tr>
          <td style="width: 4.01%; vertical-align: middle;">&#160;</td>
          <td style="width: 4%; vertical-align: top;">&#160;</td>
          <td style="width: 92%; vertical-align: top;">
            <div style="text-align: justify; color: #000000; font-weight: bold;">Filed June 14, 2022</div>
          </td>
        </tr>
        <tr>
          <td style="width: 4.01%; vertical-align: middle;">&#160;</td>
          <td style="width: 4%; vertical-align: top;">&#160;</td>
          <td style="width: 92%; vertical-align: top;">
            <div style="text-align: justify; color: #000000; font-weight: bold;">File No. 001-33861</div>
          </td>
        </tr>

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    <div>&#160;</div>
    <div style="text-align: justify; color: #000000;">Dear Ms. Yang and Mr. Blume:</div>
    <div>&#160;</div>
    <div style="text-align: justify; text-indent: 24.5pt; color: #000000;">On behalf of Motorcar Parts of America, Inc. (the &#8220;Company&#8221;), I write to confirm that the Company has requested an additional 9 business days to respond to your comment letter dated
      February 1, 2023, relating to the above-referenced filings.</div>
    <div>&#160;</div>
    <div style="text-align: justify; text-indent: 24.5pt; color: #000000;">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.</div>
    <div style="text-align: justify; text-indent: 24.5pt; color: #000000;"> <br>
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            <td style="width: 20%;">
              <div>&#160;</div>
            </td>
            <td style="width: 15%;">
              <div style="color: rgb(0, 0, 0);">Yours sincerely,</div>
            </td>
            <td style="width: 65%;">
              <div>&#160;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 20%;">
              <div>&#160;</div>
            </td>
            <td style="width: 15%;">
              <div>&#160;</div>
            </td>
            <td style="width: 65%;">
              <div>&#160;</div>
            </td>
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            <td style="width: 20%; padding-bottom: 2px;">
              <div>&#160;</div>
            </td>
            <td style="width: 15%; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="color: rgb(0, 0, 0);">/s/ Juliet Stone</div>
            </td>
            <td style="width: 65%; padding-bottom: 2px;">
              <div>&#160;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 20%;">
              <div>&#160;</div>
            </td>
            <td style="width: 15%;">
              <div style="color: rgb(0, 0, 0);">Juliet Stone</div>
            </td>
            <td style="width: 65%;">
              <div>&#160;</div>
            </td>
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            <td style="width: 20%;">
              <div>&#160;</div>
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            <td style="width: 15%;" rowspan="1" colspan="2">
              <div style="color: rgb(0, 0, 0);">General Counsel</div>
            </td>
          </tr>
          <tr>
            <td style="width: 20%;">
              <div>&#160;</div>
            </td>
            <td style="width: 15%;" rowspan="1" colspan="2">
              <div style="color: rgb(0, 0, 0);">Motorcar Parts of America, Inc.</div>
            </td>
          </tr>

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    <div style="color: #000000; text-align: justify; text-indent: 0px;"> <br>
    </div>
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      <div style="margin: 0px 0px 0px 117pt; text-indent: 0px;"> </div>
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          <td style="width: 4%; vertical-align: top;">
            <div style="text-align: justify; color: #000000;">cc:</div>
          </td>
          <td style="width: 96%; vertical-align: top;">
            <div style="text-align: justify; color: #000000;">Selwyn Joffe, Chairman, President and CEO</div>
            <div style="text-align: justify; color: #000000;">David Lee, CFO</div>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
