<SEC-DOCUMENT>0001140361-23-025835.txt : 20230712
<SEC-HEADER>0001140361-23-025835.hdr.sgml : 20230712
<ACCEPTANCE-DATETIME>20230522060051
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-23-025835
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230522

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>
      <div><img width="300" border="0" height="99" src="image00001.jpg"></div>
      <div><br>
      </div>
      <div>May 19, 2023</div>
      <div><br>
      </div>
      <div style="font-weight: bold;">VIA EDGAR</div>
      <div><br>
      </div>
      <div>United States Securities and Exchange Commission</div>
      <div>Division of Corporation Finance</div>
      <div>Office of Manufacturing</div>
      <div>Washington, D.C. 20549</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="z15f2edb86f6b415e98ae75a842e84d7e" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

          <tr>
            <td style="width: 4%; vertical-align: top;" colspan="1"><br>
            </td>
            <td style="width: 4%; vertical-align: top;">
              <div style="font-weight: bold;">Re:</div>
            </td>
            <td style="width: 92%; vertical-align: top;">
              <div style="font-weight: bold;">Motorcar Parts of America, Inc.</div>
            </td>
          </tr>
          <tr>
            <td style="width: 4%; vertical-align: top;" colspan="1"><br>
            </td>
            <td style="width: 4%; vertical-align: top;">&#160;</td>
            <td style="width: 92%; vertical-align: top;">
              <div style="font-weight: bold;">Form 10-K for the Fiscal Year Ended March 31, 2022</div>
            </td>
          </tr>
          <tr>
            <td style="width: 4%; vertical-align: top;" colspan="1"><br>
            </td>
            <td style="width: 4%; vertical-align: top;">&#160;</td>
            <td style="width: 92%; vertical-align: top;">
              <div style="font-weight: bold;">Filed June 14, 2022</div>
            </td>
          </tr>
          <tr>
            <td style="width: 4%; vertical-align: top;" colspan="1"><br>
            </td>
            <td style="width: 4%; vertical-align: top;">&#160;</td>
            <td style="width: 92%; vertical-align: top;">
              <div style="font-weight: bold;">File No. 001-33861</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div>Dear Ms. Yang and Mr. Blume:</div>
      <div><br>
      </div>
      <div style="text-indent: 36pt;">On behalf of Motorcar Parts of America, Inc. (the &#8220;Company,&#8221; &#8220;we,&#8221; &#8220;us&#8221; or &#8220;our&#8221;), we are submitting this letter in response to comments received from
        the staff (the &#8220;Staff&#8221;) of the Division of Corporation Finance of the Securities and Exchange Commission (the &#8220;Commission&#8221;) contained in its letter, dated May 10, 2023,&#160;provided
        in response to our response letter dated April 28, 2023.</div>
      <div><br>
      </div>
      <div style="text-indent: 36pt;">We have carefully considered the Commission&#8217;s guidance, and, for ease of review, we have set forth below the numbered comments of your letter in bold
        type followed by our response thereto.</div>
      <div><br>
      </div>
      <div style="font-weight: bold;">Comments</div>
      <div><br>
      </div>
      <div style="font-weight: bold;"><u>Form 10-K for the Fiscal Year Ended March 31, 2022</u></div>
      <div><br>
      </div>
      <div style="font-weight: bold;"><u>Note 2. Summary of Significant Accounting Policies</u></div>
      <div style="font-weight: bold;"><u>Segment Reporting, page F-7</u></div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" id="zee2d337c44e5499fa14c165eb35c27e0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 18pt;"><br>
            </td>
            <td style="width: 18pt; vertical-align: top; font-weight: bold;">1.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">We have reviewed your response to comment 2 and have the following comments:</div>
            </td>
          </tr>

      </table>
      <div> <br>
      </div>
      <table cellspacing="0" cellpadding="0" id="z95b8a830617b4f1f8f48ab55d22cac6b" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 27pt; vertical-align: top;">&#8226;</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Considering the level and nature of information received and reviewed by the Chief Operating Decision Maker ("CODM"), please tell us how each of your Hard Parts
                product lines do not meet the characteristics of an operating segment under ASC 280-10-50-1.</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="margin-left: 36pt;"><u>Response:</u></div>
      <div><br>
      </div>
      <div style="margin-left: 36pt;">The Company acknowledges the Staff&#8217;s comment and respectfully advises the Staff that in determining that the Hard Parts product lines do not meet the
        criteria of an operating segment, the Company considered the definition in ASC 280-10-50-1, which defines an operating segment as a component of a reporting entity that has all of the following three characteristics:</div>
      <div style="margin-left: 36pt;"> <br>
      </div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <table cellspacing="0" cellpadding="0" id="z8e1d8d251aed4377b79c3c2aedf1a9e7" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 27pt; vertical-align: top;">(1)</td>
            <td style="vertical-align: top;">
              <div>50-1(a) It engages in business activities from which it may recognize revenues and incur expenses (including revenues and expenses relating to transactions with other components of
                the same public entity).</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="margin-left: 63pt;">This characteristic is met. The Company sells the individual product lines to its customers independent of each other and as such, engages in
        business activities which result in the recognition of revenues and expenses.</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" id="zfd5b60c876da42699dffa6df2895a726" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 27pt; vertical-align: top;">(2)</td>
            <td style="vertical-align: top;">
              <div>50-1(b) Its operating results are regularly reviewed by the public entity's chief operating decision maker (CODM) to make decisions about resources to be allocated to the segment
                and assess its performance.</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="margin-left: 63pt;">This characteristic is not met. <font style="font-weight: bold;">REDACTED</font></div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" id="z27e699614e4543c7887403e15c3e5ec8" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 27pt; vertical-align: top;">(3)</td>
            <td style="vertical-align: top;">
              <div>50-1(c) Its discrete financial information is available.</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="margin-left: 63pt;">This characteristic is met. <font style="font-weight: bold;">REDACTED</font></div>
      <div><br>
      </div>
      <div style="margin-left: 36pt;">While the characteristics in (1) and (3) are met at the product line level, the characteristics in (2) are not met for the reasons mentioned above. <font style="font-weight: bold;">REDACTED</font> Therefore, the Company has concluded that the Hard Parts product lines do not constitute operating segments under the guidance.</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" id="z1f434a7cc2c14bd6a0e6cbaf4cfeeed0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 27pt; vertical-align: top;">&#8226;</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Discuss in greater detail the specific nature and level of product line information the CODM receives during the budget preparation and budget-to-actual review
                processes and how he uses such information.</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="margin-left: 36pt;"><u>Response:</u></div>
      <div><br>
      </div>
      <div style="margin-left: 36pt; font-weight: bold;">Budget preparation:</div>
      <div style="margin-left: 36pt;">The budget reviewed by the CODM in the Company&#8217;s annual budgeting process is a consolidated income statement and income statement for each of the three
        operating segments. <font style="font-weight: bold;">REDACTED</font></div>
      <div><br>
      </div>
      <div style="margin-left: 36pt;">The CODM uses this information to evaluate the profitability of the three operating segments and considers factors such as market demand, competition,
        and strategic importance in determining the appropriate allocation of resources for each of the three operating segments. <font style="font-weight: bold;">REDACTED</font></div>
      <div><br>
      </div>
      <div style="margin-left: 36pt; font-weight: bold;">Budget-to-actual review process:</div>
      <div style="margin-left: 36pt;">During the budget-to-actual review process, the CODM does not review the actual financial performance for each product line within the Hard Parts
        segment, except for net sales. <font style="font-weight: bold;">REDACTED</font></div>
      <div><br>
      </div>
      <div style="margin-left: 36pt;">Overall, the CODM reviews consolidated information and information for the Test Solutions and Diagnostic Equipment and Heavy Duty segments to make
        informed decisions regarding the assessment of performance and the allocation of resources. This information allows the CODM to make strategic decisions and provide direction to the management team for day-to-day operating decisions for the Company
        to drive long-term profitability and growth.</div>
      <div style="margin-left: 36pt;"> <br>
      </div>
      <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
        <div class="BRPFPageBreak" style="page-break-after: always;">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div>We hope the foregoing answers are responsive to your comments. Please do not hesitate to contact me at (310) 972-4046 or jstone@motorcarparts.com with any questions or
        comments regarding this correspondence.</div>
      <div><br>
      </div>
      <div>
        <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000; width: 100%;" id="zc6c7af106b384a6cba822f818ce1e0f9">

            <tr>
              <td style="width: 3%;" rowspan="1" colspan="2">Very truly yours,</td>
            </tr>
            <tr>
              <td style="width: 3%;">
                <div>&#160;</div>
              </td>
              <td style="width: 97%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 3%;" rowspan="1" colspan="2">/s/ Juliet Stone</td>
            </tr>
            <tr>
              <td style="width: 3%;">
                <div>&#160;</div>
              </td>
              <td style="width: 97%;">
                <div>&#160;</div>
              </td>
            </tr>
            <tr>
              <td style="width: 3%;">
                <div style="text-align: left;">cc:</div>
              </td>
              <td style="width: 97%;">Selwyn Joffe, Chairman, President and Chief Executive Officer</td>
            </tr>
            <tr>
              <td style="width: 3%;">
                <div>&#160;</div>
              </td>
              <td style="width: 97%;">David Lee, Chief Financial Officer</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>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
