<SEC-DOCUMENT>0001140361-24-046233.txt : 20241112
<SEC-HEADER>0001140361-24-046233.hdr.sgml : 20241112
<ACCEPTANCE-DATETIME>20241112171803
ACCESSION NUMBER:		0001140361-24-046233
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20241112
DATE AS OF CHANGE:		20241112
EFFECTIVENESS DATE:		20241112

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MOTORCAR PARTS OF AMERICA INC
		CENTRAL INDEX KEY:			0000918251
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				112153962
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-283173
		FILM NUMBER:		241449893

	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>S-8
<SEQUENCE>1
<FILENAME>ef20038385_s8.htm
<DESCRIPTION>S-8
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solution Inc.
         Document created using Broadridge PROfile 24.9.1.5252
         Copyright 1995 - 2024 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <div>
      <div style="text-align: center;">As filed with the Securities and Exchange Commission on November 12, 2024.</div>
      <div style="text-align: right; font-weight: bold;">Registration No. 333-[ &#9679; ]</div>
      <div>
        <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;</div>
      <div style="text-align: center;">
        <hr align="center" noshade="noshade" style="height: 2px; width: 20%; color: #000000; background-color: #000000; margin-left: auto; margin-right: auto; border: none;"></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>&#160;</div>
      <div style="text-align: center;">
        <hr align="center" noshade="noshade" style="height: 2px; width: 20%; color: #000000; background-color: #000000; margin-left: auto; margin-right: auto; border: none;"></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>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="za568b4f96ec947e7bca3531519dadd80">

          <tr>
            <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>
        <hr align="center" noshade="noshade" style="height: 2px; width: 20%; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
      <div style="text-align: center; font-weight: bold;">Motorcar Parts of America, Inc. 2022 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;">
        <hr align="center" noshade="noshade" style="height: 2px; width: 20%; color: #000000; background-color: #000000; margin-left: auto; margin-right: auto; border: none;"></div>
      <div style="text-align: center; font-weight: bold;">Juliet Stone</div>
      <div style="text-align: center; font-weight: bold;">General Counsel</div>
      <div style="text-align: center; font-weight: bold;">Motorcar Parts of America, Inc.</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><br>
      </div>
      <div style="text-align: center; font-weight: bold;">Copies of all correspondence to:</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">Steven B. Stokdyk, Esq.</div>
      <div style="text-align: center; font-weight: bold;">Latham &amp; Watkins LLP</div>
      <div style="text-align: center; font-weight: bold;">10250 Constellation Blvd., Suite 1100</div>
      <div style="text-align: center; font-weight: bold;">Los Angeles, California 90067</div>
      <div style="text-align: center; font-weight: bold;">(424) 653-5500</div>
      <div style="text-align: center;">(Name, address and telephone number, including area code, of agent for service)</div>
      <div><br>
      </div>
      <div>
        <hr align="left" noshade="noshade" style="height: 2px; width: 20%; color: #000000; background-color: #000000; margin-left: 0px; margin-right: auto; border: none;"></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>
      <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;" id="z03a1eb232fe84d669dbba662cd80150a">

          <tr>
            <td colspan="1" style="width: 6%; vertical-align: top;">&#160;</td>
            <td style="width: 59%; 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: 6%; vertical-align: middle;">&#160;</td>
            <td style="width: 59%; vertical-align: middle;">&#160;</td>
            <td style="width: 35%; vertical-align: middle;">&#160;</td>
          </tr>
          <tr>
            <td colspan="1" style="width: 6%; vertical-align: top;">&#160;</td>
            <td style="width: 59%; 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: 6%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 59%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 35%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td colspan="1" style="width: 6%; vertical-align: top;">&#160;</td>
            <td style="width: 59%; vertical-align: top;">&#160;</td>
            <td style="width: 35%; vertical-align: top;">
              <div>Emerging growth company&#160; &#9744;</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div><font style="color: #221E1F;">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><br>
      </div>
      <div>
        <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>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
        <div style="page-break-after: always;" class="BRPFPageBreak">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div style="font-weight: bold;">EXPLANATORY NOTE</div>
      <div> <br>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">This Registration Statement is being 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;) pursuant to General Instruction E to Form
        S-8 to register 1,731,000 shares of our common stock, par value $0.01 per share (&#8220;Common Stock&#8221;), issuable to our eligible employees, consultants and directors under our 2022 Incentive Award Plan (as amended and restated, the &#8220;Plan&#8221;).</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">We previously registered 924,200 shares of Common Stock for issuance under the Plan by a registration statement on Form S-8 (File No. 333-268273) filed with the U.S. Securities and Exchange Commission (the &#8220;SEC&#8221;) on
        November 9, 2022 (the &#8220;Prior Registration Statement&#8221;). On July 25, 2024, the Company&#8217;s Board of Directors increased the authorized number of shares under the Plan from 924,200 to 2,655,200, which the Company&#8217;s stockholders approved on September 5,
        2024.</div>
      <div>&#160;</div>
      <div>The contents of the Prior Registration Statement are incorporated by reference into this Registration Statement in accordance with General Instruction E to Form S-8 to the extent not modified or superseded by the Prior Registration Statement, by
        the information included herein or by any subsequently filed document that is incorporated by reference in this Registration Statement or the Prior Registration Statement.</div>
      <div><br>
      </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>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zaeefd6fc132b43d1be1ab563db9ea338">

          <tr>
            <td style="width: 45pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 1.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0); font-weight: bold;">Plan Information</div>
            </td>
          </tr>

      </table>
      <div> <br>
      </div>
      <div>Not required to be filed with 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: #000000;" class="DSPFListTable" id="z7a5d8e27f3774070a71d26912a06c16c">

          <tr>
            <td style="width: 45pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 2.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0); font-weight: bold;">Registrant Information and Employee Plan Annual Information</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div>Not required to be filed with this Registration Statement.</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>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z6561382ae6b74ec0ab0cdca7d0ca88d8">

          <tr>
            <td style="width: 45pt; vertical-align: top; font-weight: bold;">Item 3.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Incorporation of Documents by Reference</div>
            </td>
          </tr>

      </table>
      <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: #000000;" class="DSPFListTable" id="zd4beb0b424d54aa7b5b7a58677263363">

          <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/ix?doc=/Archives/edgar/data/918251/000114036124029700/ef20026278_10k.htm">Form 10-K</a> for the fiscal year ended March 31, 2024, filed with the SEC on June 11, 2024;</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: #000000;" class="DSPFListTable" id="z4a2c4e16118544f58985af005b95ca55">

          <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>Amendment No.1 to our Annual Report on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/918251/000114036124031776/ef20031881_10ka.htm">Form 10-K</a> for the fiscal year ended March 31, 2024, filed with the SEC on June 28, 2024;</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: #000000;" class="DSPFListTable" id="za19973397a3c4cb5bbe67fca90ec52fe">

          <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>&#160;our Quarterly Report on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/918251/000114036124046159/ef20034575_10q.htm">Form 10-Q</a> for the quarter ended September 30, 2024, filed with the SEC on November 12, 2024;</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: #000000;" class="DSPFListTable" id="z3806145c2f6442dba0f4d9fef7850e92">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 24pt; vertical-align: top;">(d)</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div>the description of our common stock contained on <a href="https://www.sec.gov/Archives/edgar/data/918251/000114036122028892/brhc10040321_4-1.htm">Exhibit 4.1</a> of our Quarterly Report on Form 10-Q for the quarter ended June 30, 2022,
                filed with the SEC on August 9, 2022;</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: #000000;" class="DSPFListTable" id="zee51c94b618148e1a4b9e0d96b68f36e">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 24pt; vertical-align: top;">(e)</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div>our definitive proxy statement on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/918251/000114036124034403/ny20031108x1_def14a.htm">Schedule 14A</a> filed with the SEC on July 26, 2024; 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: #000000;" class="DSPFListTable" id="z937b104276fa49e9bdf4b208ddc83890">

          <tr>
            <td style="width: 36pt;"><br>
            </td>
            <td style="width: 24pt; vertical-align: top;">(f)</td>
            <td style="width: auto; vertical-align: top; text-align: justify;">
              <div> definitive additional materials on <a href="https://www.sec.gov/Archives/edgar/data/918251/000114036124037341/ef20034155_formdefa14a.htm">Schedule 14A</a> filed with the SEC on August 14, 2024.</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="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
        <div style="page-break-after: always;" class="BRPFPageBreak">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </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: #000000;" class="DSPFListTable" id="z709e5bff72de41eb8ea6ea48d39b8e6f">

          <tr>
            <td style="width: 45pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 4.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0); font-weight: bold;">Description of Securities</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div>Not required to be filed with this Registration Statement.</div>
      <div> <br>
      </div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z0ea00dfbe3ec440d9376a8ac617e2267">

          <tr>
            <td style="width: 45pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 5.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0); font-weight: bold;">Interests of Named Experts and Counsel</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div>Not required to be filed with this Registration Statement.</div>
      <div> <br>
      </div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z4c3823c4453f4792b5b11dbce4499a1d">

          <tr>
            <td style="width: 45pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 6.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0); font-weight: bold;">Indemnification of Directors and Officers</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div>Not required to be filed with this Registration Statement.</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zbe9d5517aa7544d2b748caeb38819529">

          <tr>
            <td style="width: 45pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 7.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="color: rgb(0, 0, 0); font-weight: bold;">Exemption from Registration Claimed</div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div>Not required to be filed with this Registration Statement.</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z4f9c37558e8244fda59cc60cba3c0f2b">

          <tr>
            <td style="width: 45pt; 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: #000000;" id="z96413abd4e264658ab8193377743beea">

          <tr>
            <td style="width: 6.96%; vertical-align: middle; background-color: rgb(204, 238, 255);">&#160;</td>
            <td style="width: 7.66%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036122027437/ny20004540x2_def14a.htm#a_040">4.1</a></div>
              <div>&#160;</div>
            </td>
            <td style="width: 85.37%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div>Motorcar Parts of America, Inc. 2022 Incentive Award Plan, dated September 8, 2022 (incorporated by reference to Appendix A to the Registrant&#8217;s Proxy Statement on Schedule 14A filed with the SEC on July 29, 2022)</div>
            </td>
          </tr>
          <tr>
            <td style="width: 6.96%; vertical-align: middle;">&#160;</td>
            <td style="width: 7.66%; vertical-align: top;">&#160;</td>
            <td style="width: 85.37%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 6.96%; vertical-align: middle; background-color: rgb(204, 238, 255);">&#160;</td>
            <td style="width: 7.66%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="https://www.sec.gov/Archives/edgar/data/918251/000114036124037341/ef20034155_formdefa14a.htm">4.2</a></div>
            </td>
            <td style="width: 85.37%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div>First Amendment to Motorcar Parts of America, Inc. 2022 Incentive Award Plan, dated September 5, 2024 (incorporated by reference to Supplement Appendix A to the Registrant&#8217;s definitive additional materials on Schedule 14A filed with the
                SEC on August 14, 2024)</div>
            </td>
          </tr>
          <tr>
            <td style="width: 6.96%; vertical-align: middle;">&#160;</td>
            <td style="width: 7.66%; vertical-align: top;">&#160;</td>
            <td style="width: 85.37%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 6.96%; vertical-align: middle; background-color: rgb(204, 238, 255);">&#160;</td>
            <td style="width: 7.66%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="ef20038385_ex5-1.htm">5.1*</a></div>
            </td>
            <td style="width: 85.37%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div>Opinion of Latham &amp; Watkins LLP</div>
            </td>
          </tr>
          <tr>
            <td style="width: 6.96%; vertical-align: middle;">&#160;</td>
            <td style="width: 7.66%; vertical-align: top;">&#160;</td>
            <td style="width: 85.37%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 6.96%; vertical-align: middle; background-color: rgb(204, 238, 255);">&#160;</td>
            <td style="width: 7.66%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="ef20038385_ex5-1.htm">23.1*</a></div>
            </td>
            <td style="width: 85.37%; 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: 6.96%; vertical-align: middle;">&#160;</td>
            <td style="width: 7.66%; vertical-align: top;">&#160;</td>
            <td style="width: 85.37%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 6.96%; vertical-align: middle; background-color: rgb(204, 238, 255);">&#160;</td>
            <td style="width: 7.66%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="ef20038385_ex23-2.htm">23.2*</a></div>
            </td>
            <td style="width: 85.37%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div>Consent of Ernst &amp; Young</div>
            </td>
          </tr>
          <tr>
            <td style="width: 6.96%; vertical-align: middle;">&#160;</td>
            <td style="width: 7.66%; vertical-align: top;">&#160;</td>
            <td style="width: 85.37%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 6.96%; vertical-align: middle; background-color: rgb(204, 238, 255);">&#160;</td>
            <td style="width: 7.66%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="#POWEROFATTORNEY">24.1*</a></div>
            </td>
            <td style="width: 85.37%; 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>
          <tr>
            <td style="width: 6.96%; vertical-align: middle;">&#160;</td>
            <td style="width: 7.66%; vertical-align: top;">&#160;</td>
            <td style="width: 85.37%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 6.96%; vertical-align: middle; background-color: rgb(204, 238, 255);">&#160;</td>
            <td style="width: 7.66%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="ef20038385_ex107-1.htm">107*</a></div>
            </td>
            <td style="width: 85.37%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div>Filing Fee Table</div>
            </td>
          </tr>

      </table>
      <div style="font-size: 8pt; font-weight: bold;"> <font style="font-size: 10pt;"><br>
        </font></div>
      <div>
        <hr align="left" noshade="noshade" style="height: 2px; width: 20%; color: #000000; background-color: #000000; margin-left: 0px; margin-right: auto; border: none;"></div>
      <div style="margin-left: 36pt;">* Filed herewith.</div>
      <div>&#160;</div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z24367d5fd86e4f9abab49b4c54063856">

          <tr>
            <td style="width: 45pt; 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;">(a) The undersigned Registrant hereby undertakes:</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">(1)&#160;&#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="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
        <div style="page-break-after: always;" class="BRPFPageBreak">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933 (the &#8220;Securities Act&#8221;);</div>
      <div>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">(ii)&#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 20% change in the maximum aggregate offering price set forth in the &#8220;Calculation of Filing Fee Tables&#8221; or &#8220;Calculation of Registration Fee&#8221; table, as applicable, 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; 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; <u>provided</u>, <u>however</u>, that paragraphs (a)(1)(i) and (a)(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; 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; 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 style="text-align: justify; text-indent: 36pt;">(b) 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>&#160;</div>
      <div style="text-align: justify; text-indent: 36pt;">(h) 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;" class="BRPFPageBreakArea">
        <div style="page-break-after: always;" class="BRPFPageBreak">
          <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      </div>
      <div style="text-align: center; font-weight: bold;">SIGNATURES</div>
      <div>&#160;</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 12th day of November 2024.</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: #000000;" id="z9e7bec0c9c1546f9a95aebb6559f16b0">

          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td colspan="2" style="vertical-align: top;">
              <div>MOTORCAR PARTS OF AMERICA, INC.</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td colspan="2" style="vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">
              <div>By:</div>
            </td>
            <td style="width: 47%; vertical-align: top; font-style: normal;">
              <div><u>/s/ Selwyn Joffe</u></div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 47%; vertical-align: top;">
              <div>Selwyn Joffe</div>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 47%; vertical-align: top;">
              <div>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 November 12, 2024.</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: #000000;" id="z07fcfa65b4494681a29bcf77c9f602cf">

          <tr>
            <td style="width: 38%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>
                <div style="text-align: center; font-weight: bold;">Signature</div>
              </div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 60%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>
                <div style="text-align: center; font-weight: bold;">Title</div>
              </div>
            </td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 38%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 60%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 38%; 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: 60%; vertical-align: bottom; padding-bottom: 2px;">
              <div style="color: rgb(0, 0, 0);">Chief Executive Officer and Director <font style="font-style: italic;">(Principal Executive Officer)</font></div>
            </td>
          </tr>
          <tr>
            <td style="width: 38%; vertical-align: top;">
              <div>Selwyn Joffe</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 60%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 38%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 60%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 38%; 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: 60%; vertical-align: bottom; padding-bottom: 2px;">
              <div>Chief Financial Officer (<font style="font-style: italic;">Principal Financial Officer</font>)</div>
            </td>
          </tr>
          <tr>
            <td style="width: 38%; vertical-align: top;">
              <div>David Lee</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 60%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 38%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 60%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 38%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>
                <div>/s/ Kamlesh Shah</div>
              </div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 60%; vertical-align: bottom; padding-bottom: 2px;">
              <div>Chief Accounting Officer (<font style="font-style: italic;">Principal Accounting Officer</font>)</div>
            </td>
          </tr>
          <tr>
            <td style="width: 38%; vertical-align: top;">
              <div>Kamlesh Shah</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 60%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 38%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 60%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 38%; 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: 60%; vertical-align: bottom; padding-bottom: 2px;">
              <div>Director</div>
            </td>
          </tr>
          <tr>
            <td style="width: 38%; vertical-align: top;">
              <div>David Bryan</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 60%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 38%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 60%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 38%; 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: 60%; vertical-align: bottom; padding-bottom: 2px;">
              <div>Director</div>
            </td>
          </tr>
          <tr>
            <td style="width: 38%; vertical-align: top;">
              <div>Joseph Ferguson</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 60%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 38%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 60%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 38%; 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: 60%; vertical-align: bottom; padding-bottom: 2px;">
              <div>Director</div>
            </td>
          </tr>
          <tr>
            <td style="width: 38%; vertical-align: top;">
              <div>Philip Gay</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 60%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 38%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 60%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 38%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>
                <div>/s/ F. Jack Liebau, Jr.</div>
              </div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 60%; vertical-align: bottom; padding-bottom: 2px;">
              <div>Director</div>
            </td>
          </tr>
          <tr>
            <td style="width: 38%; vertical-align: top;">
              <div>F. Jack Liebau, Jr.</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 60%; vertical-align: bottom;"><br>
            </td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 38%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 60%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 38%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>/s/ Jeffrey Mirvis</div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 60%; vertical-align: bottom; padding-bottom: 2px;">
              <div>Director</div>
            </td>
          </tr>
          <tr>
            <td style="width: 38%; vertical-align: top;">
              <div>Jeffrey Mirvis</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 60%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 38%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 60%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 38%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>/s/ Anil Shrivastava</div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 60%; vertical-align: bottom; padding-bottom: 2px;">
              <div>Director</div>
            </td>
          </tr>
          <tr>
            <td style="width: 38%; vertical-align: top;">
              <div>Anil Shrivastava</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 60%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 38%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 60%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 38%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>
                <div>/s/ Douglas Trussler</div>
              </div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 60%; vertical-align: bottom; padding-bottom: 2px;">
              <div>Director</div>
            </td>
          </tr>
          <tr>
            <td style="width: 38%; vertical-align: top;">
              <div>Douglas Trussler</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 60%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 38%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 60%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 38%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>
                <div>/s/ Patricia Warfield</div>
              </div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 60%; vertical-align: bottom; padding-bottom: 2px;">
              <div>Director</div>
            </td>
          </tr>
          <tr>
            <td style="width: 38%; vertical-align: top;">
              <div>Patricia Warfield</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 60%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 38%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 60%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 38%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div>
                <div>/s/ Barbara Whittaker</div>
              </div>
            </td>
            <td style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
            <td style="width: 60%; vertical-align: bottom; padding-bottom: 2px;">
              <div>Director</div>
            </td>
          </tr>
          <tr>
            <td style="width: 38%; vertical-align: top;">
              <div>Barbara Whittaker</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 60%; vertical-align: bottom;">&#160;</td>
          </tr>

      </table>
      <div>&#160;</div>
      <br>
      <div>
        <hr align="center" noshade="noshade" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
    </div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>ef20038385_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solution Inc.
         Document created using Broadridge PROfile 24.9.1.5252
         Copyright 1995 - 2024 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="font-weight: bold;">
        <div style="text-align: right;">Exhibit 5.1</div>
      </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;" id="z1e5f4669e6094a7c88b132b1288a94ae">

          <tr>
            <td rowspan="1" colspan="1" style="width: 60%; vertical-align: top;"><br>
            </td>
            <td colspan="2" rowspan="1" style="vertical-align: top;">
              <div>355 South Grand Avenue, Suite 100</div>
              <div>Los Angeles, California&#160; 90071-1560</div>
              <div>Tel: +1.213.485.1234&#160; Fax: +1.213.891.8763</div>
              <div>www.lw.com</div>
            </td>
          </tr>
          <tr>
            <td rowspan="1" colspan="1" style="width: 60%; vertical-align: top;"><br>
            </td>
            <td colspan="2" rowspan="1" style="vertical-align: top;"><br>
            </td>
          </tr>
          <tr>
            <td rowspan="1" colspan="1" style="width: 60%; vertical-align: top;"><img src="image00002.jpg"></td>
            <td colspan="2" rowspan="1" style="vertical-align: bottom;">
              <div>FIRM / AFFILIATE OFFICES</div>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 60%; vertical-align: top;">&#160;</td>
            <td style="width: 12%; vertical-align: top;">
              <div>Austin</div>
            </td>
            <td style="width: 28%; vertical-align: top;">
              <div>Milan</div>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 60%; vertical-align: top;">&#160;</td>
            <td style="width: 12%; vertical-align: top;">
              <div>Beijing</div>
            </td>
            <td style="width: 28%; vertical-align: top;">
              <div>Munich</div>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 60%; vertical-align: top;">&#160;</td>
            <td style="width: 12%; vertical-align: top;">
              <div>Boston</div>
            </td>
            <td style="width: 28%; vertical-align: top;">
              <div>New York</div>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 60%; vertical-align: top;">&#160;</td>
            <td style="width: 12%; vertical-align: top;">
              <div>Brussels</div>
            </td>
            <td style="width: 28%; vertical-align: top;">
              <div>Orange County</div>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 60%; vertical-align: top;">&#160;</td>
            <td style="width: 12%; vertical-align: top;">
              <div>Century City</div>
            </td>
            <td style="width: 28%; vertical-align: top;">
              <div>Paris</div>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 60%; vertical-align: top;">&#160;</td>
            <td style="width: 12%; vertical-align: top;">
              <div>Chicago</div>
            </td>
            <td style="width: 28%; vertical-align: top;">
              <div>Riyadh</div>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 60%; vertical-align: top;">&#160;</td>
            <td style="width: 12%; vertical-align: top;">
              <div>Dubai</div>
            </td>
            <td style="width: 28%; vertical-align: top;">
              <div>San Diego</div>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 60%; vertical-align: top;">&#160;</td>
            <td style="width: 12%; vertical-align: top;">
              <div>D&#252;sseldorf</div>
            </td>
            <td style="width: 28%; vertical-align: top;">
              <div>San Francisco</div>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 60%; vertical-align: top;">&#160;</td>
            <td style="width: 12%; vertical-align: top;">
              <div>Frankfurt</div>
            </td>
            <td style="width: 28%; vertical-align: top;">
              <div>Seoul</div>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 60%; vertical-align: top;">
              <div>November 12, 2024</div>
            </td>
            <td style="width: 12%; vertical-align: top;">
              <div>Hamburg</div>
            </td>
            <td style="width: 28%; vertical-align: top;">
              <div>Silicon Valley</div>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 60%; vertical-align: top;">&#160;</td>
            <td style="width: 12%; vertical-align: top;">
              <div>Hong Kong</div>
            </td>
            <td style="width: 28%; vertical-align: top;">
              <div>Singapore</div>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 60%; vertical-align: top;">&#160;</td>
            <td style="width: 12%; vertical-align: top;">
              <div>Houston</div>
            </td>
            <td style="width: 28%; vertical-align: top;">
              <div>Tel Aviv</div>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 60%; vertical-align: top;">&#160;</td>
            <td style="width: 12%; vertical-align: top;">
              <div>London</div>
            </td>
            <td style="width: 28%; vertical-align: top;">
              <div>Tokyo</div>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 60%; vertical-align: top;">&#160;</td>
            <td style="width: 12%; vertical-align: top;">
              <div>Los Angeles</div>
            </td>
            <td style="width: 28%; vertical-align: top;">
              <div>Washington, D.C.</div>
            </td>
          </tr>
          <tr>
            <td colspan="1" style="width: 60%; vertical-align: top;"><br>
            </td>
            <td style="width: 12%; vertical-align: top;">
              <div>Madrid</div>
            </td>
            <td style="width: 28%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" colspan="1" style="width: 60%; vertical-align: top;">
              <div>Motorcar Parts of America, Inc.</div>
              <div>2929 California Street</div>
              <div>Torrance, California 90503</div>
            </td>
            <td rowspan="1" style="width: 12%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 28%; vertical-align: top;">&#160;</td>
          </tr>

      </table>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z0afbbb4ca4eb45e5a8681935087faf38">

          <tr>
            <td style="width: 22.5pt; vertical-align: top;">Re:</td>
            <td style="width: auto; vertical-align: top;">
              <div><u>Registration Statement on Form S-8 of Motorcar Parts of America, Inc.; 1,731,000 shares of Common Stock, par value $0.01 per share</u></div>
            </td>
          </tr>

      </table>
      <div>&#160;</div>
      <div>To the addressee set forth above:</div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;">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 1,731,000 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. 2022 Incentive Award Plan, dated September
        8, 2022 (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 November 12, 2024 (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 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: 36pt;">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 style="text-align: justify;"> <br>
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
        <div style="page-break-after: always;" class="BRPFPageBreak">
          <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
        <div style="width: 100%;" class="BRPFPageHeader">
          <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000; width: 100%;">

              <tr>
                <td style="width: 100.00%;">
                  <div style="text-align: justify; text-indent: 36pt;">
                    <div style="text-indent: 36pt;">
                      <div style="text-align: left; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">November 12, 2024</div>
                      <div style="text-align: left; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Page 2</div>
                      <div style="text-align: left; font-weight: bold; text-indent: -9pt; margin-left: 9pt;"> <br>
                      </div>
                    </div>
                  </div>
                  <div><img src="image00002.jpg"></div>
                </td>
              </tr>

          </table>
        </div>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">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 in the name or on behalf of the recipient and have been issued by the Company against payment therefor (not less than par value) in the circumstances contemplated by the Plan, assuming in each case that the individual grants
        or awards under the Plan are duly authorized by all necessary corporate action and duly granted or awarded and exercised in accordance with the requirements of law and the Plan (and the agreements and awards duly adopted thereunder and in
        accordance therewith), 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: 36pt;">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 style="text-align: center;">Sincerely,</div>
      <div style="text-align: center;"> <br>
      </div>
      <div style="text-align: center;">/s/ Latham &amp; Watkins LLP</div>
      <div style="font-weight: bold; text-align: center;"> </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>
  <div style="width: 100%;" class="BRPFPageFooter"></div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>ef20038385_ex23-2.htm
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solution Inc.
         Document created using Broadridge PROfile 24.9.1.5252
         Copyright 1995 - 2024 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 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 2022 Incentive Award Plan of Motorcar Parts of America, Inc. of our reports dated June 11, 2024, with respect to the consolidated financial
        statements and schedule 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, 2024, 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;">

          <tr>
            <td style="width: 65%; vertical-align: top;"><br>
            </td>
            <td style="width: 35%; vertical-align: top;">
              <div>&#160;/s/ Ernst &amp; Young LLP</div>
            </td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 65%; vertical-align: top;">
              <div>Los Angeles, California</div>
            </td>
            <td rowspan="1" style="width: 35%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 65%; vertical-align: top;">
              <div>November 12, 2024</div>
            </td>
            <td style="width: 35%; vertical-align: top;">&#160;</td>
          </tr>

      </table>
      <div>&#160;</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>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>ef20038385_ex107-1.htm
<DESCRIPTION>EXHIBIT 107.1
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge Financial Solution Inc.
         Document created using Broadridge PROfile 24.9.1.5252
         Copyright 1995 - 2024 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <div>
    <hr align="center" noshade="noshade" 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; text-indent: 18pt; font-weight: bold;">Exhibit 107</div>
      <div>&#160;</div>
      <div style="text-align: center;">Calculation of Filing Fee Tables</div>
      <div style="text-align: center;">&#160;</div>
      <div style="text-align: center; font-weight: bold;">FORM S-8</div>
      <div style="text-align: center;">&#160;</div>
      <div style="text-align: center; font-weight: bold;">MOTORCAR PARTS OF AMERICA, INC.</div>
      <div style="text-align: center;">&#160;<br>
      </div>
      <div style="text-align: center; font-weight: bold;">TABLE 1 &#8211; NEWLY REGISTERED SECURITIES</div>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

          <tr>
            <td style="width: 15.87%; vertical-align: bottom; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0); text-align: center;">
              <div style="font-weight: bold;">&#160;Security Type</div>
            </td>
            <td style="width: 27.39%; vertical-align: bottom; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0); text-align: center;">
              <div style="font-weight: bold;">&#160;Security</div>
              <div style="font-weight: bold;"> Class </div>
              <div style="font-weight: bold;">Title</div>
            </td>
            <td style="width: 13.14%; vertical-align: middle; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0); text-align: center;">
              <div>&#160;</div>
              <div>&#160;</div>
              <div style="font-weight: bold;">Fee </div>
              <div style="font-weight: bold;">Calculation </div>
              <div style="font-weight: bold;">Rule</div>
            </td>
            <td nowrap="nowrap" style="width: 9.91%; vertical-align: bottom; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0); text-align: center;">
              <div style="font-weight: bold;">Amount </div>
              <div style="font-weight: bold;">Registered<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;"> (1)</sup></div>
            </td>
            <td style="width: 6.94%; vertical-align: middle; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0); text-align: center;">
              <div style="font-weight: bold;">Proposed </div>
              <div style="font-weight: bold;">Maximum </div>
              <div style="font-weight: bold;">Offering </div>
              <div style="font-weight: bold;">Price Per </div>
              <div style="font-weight: bold;">Share</div>
            </td>
            <td style="width: 10.89%; vertical-align: middle; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0); text-align: center;">
              <div style="font-weight: bold;">Maximum </div>
              <div style="font-weight: bold;">Aggregate </div>
              <div style="font-weight: bold;">Offering </div>
              <div style="font-weight: bold;">Price</div>
            </td>
            <td style="width: 7.94%; vertical-align: middle; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0); text-align: center;">
              <div style="font-weight: bold;">Fee Rate</div>
            </td>
            <td style="width: 7.93%; vertical-align: bottom; border-width: 2px; border-style: solid; border-color: rgb(0, 0, 0); text-align: center;">
              <div style="font-weight: bold;">Amount of </div>
              <div style="font-weight: bold;">Registration </div>
              <div style="font-weight: bold;">Fee</div>
            </td>
          </tr>
          <tr>
            <td style="width: 15.87%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); text-align: center;">
              <div>Equity</div>
            </td>
            <td style="width: 27.39%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); text-align: center;">
              <div>Common Stock, par value $0.01 per</div>
              <div>share</div>
            </td>
            <td style="width: 13.14%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); text-align: center;">
              <div>Rule 457(c) and</div>
              <div>Rule 457(h)</div>
            </td>
            <td style="width: 9.91%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); text-align: center;">
              <div style="font-size: 8pt;"><font style="font-size: 10pt;">1,731,000(2)</font></div>
            </td>
            <td style="width: 6.94%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); text-align: center;">
              <div style="font-size: 8pt;"><font style="font-size: 10pt;">$6.12(3)</font></div>
            </td>
            <td style="width: 10.89%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); text-align: center;">
              <div>$10,593,720</div>
            </td>
            <td style="width: 7.94%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); text-align: center;">
              <div>$153.10 per $1,000,000</div>
            </td>
            <td style="width: 7.93%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); text-align: center;">
              <div>$1,621.90</div>
            </td>
          </tr>
          <tr>
            <td style="width: 66.3%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); text-align: center;" colspan="4">
              <div>Total Offering Amounts</div>
            </td>
            <td style="width: 6.94%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); text-align: center;">&#160;</td>
            <td style="width: 10.89%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); text-align: center;">
              <div>$10,593,720</div>
            </td>
            <td style="width: 7.94%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); text-align: center;">&#160;</td>
            <td style="width: 7.93%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); text-align: center;">
              <div>$1,621.90</div>
            </td>
          </tr>
          <tr>
            <td style="width: 66.3%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); text-align: center;" colspan="4">
              <div>Total Fee Offsets</div>
            </td>
            <td style="width: 6.94%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); text-align: center;">&#160;</td>
            <td style="width: 10.89%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); text-align: center;">&#160;</td>
            <td style="width: 7.94%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); text-align: center;">&#160;</td>
            <td style="width: 7.93%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); text-align: center;">
              <div style="font-size: 8pt;"><font style="font-size: 10pt;">$&#8212; (4)</font></div>
            </td>
          </tr>
          <tr>
            <td style="width: 66.3%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); text-align: center;" colspan="4">
              <div>Net Fee Due</div>
            </td>
            <td style="width: 6.94%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); text-align: center;">&#160;</td>
            <td style="width: 10.89%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); text-align: center;">&#160;</td>
            <td style="width: 7.94%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); text-align: center;">&#160;</td>
            <td style="width: 7.93%; vertical-align: middle; border-left: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); text-align: center;">
              <div>$1,621.90</div>
            </td>
          </tr>

      </table>
      <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: 5.85pt;"><br>
            </td>
            <td style="width: 19.65pt; vertical-align: top;">(1)</td>
            <td style="width: auto; vertical-align: top;">
              <div>Pursuant to Rule 416 of the Securities Act of 1933, as amended, this Registration Statement shall be deemed to cover any additional securities that may from time to time be offered or issued to prevent dilution resulting from stock
                dividend, stock split, or similar transactions.</div>
            </td>
          </tr>

      </table>
      <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: 5.85pt;"><br>
            </td>
            <td style="width: 19.65pt; vertical-align: top;">(2)</td>
            <td style="width: auto; vertical-align: top;">
              <div>Represents an additional 1,731,000 shares of our Common Stock available for future issuance under the Motorcar Parts of America, Inc. 2022 Incentive Award Plan, as amended.</div>
            </td>
          </tr>

      </table>
      <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: 5.85pt;"><br>
            </td>
            <td style="width: 19.65pt; vertical-align: top;">(3)</td>
            <td style="width: auto; vertical-align: top;">
              <div>Estimated solely for purposes of calculating the registration fee pursuance to Rule 457(c) and 457 (h) of the Securities Act of 1933, as amended, and based upon the average of the high and low prices of the Registrant&#8217;s common stock as
                reported on The Nasdaq Global Select Market on November 8, 2024.</div>
            </td>
          </tr>

      </table>
      <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: 5.85pt;"><br>
            </td>
            <td style="width: 19.65pt; vertical-align: top;">(4)</td>
            <td style="width: auto; vertical-align: top;">
              <div>The Registrant does not have any fee offsets.</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div><br>
      </div>
      <div>
        <hr align="center" noshade="noshade" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
    </div>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>image00002.jpg
<TEXT>
begin 644 image00002.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  8$!08%! 8&!08'!P8("A *"@D)
M"A0.#PP0%Q08&!<4%A8:'24?&ALC'!86("P@(R8G*2HI&1\M,"TH,"4H*2C_
MVP!# 0<'!PH("A,*"A,H&A8:*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"@H
M*"@H*"@H*"@H*"@H*"@H*"@H*"@H*"C_P  1"  6 /,# 2(  A$! Q$!_\0
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MP;#H4DMF]W_:NK0:4H60)Y9E#8<\'(&WI[UU5>1_M&?\>/@'_L;]/_E+7KE
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95C4D;L$C.>_3.,%% 'IE%%% !1110!__V0$!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
