<SEC-DOCUMENT>0001140361-23-037424.txt : 20230802
<SEC-HEADER>0001140361-23-037424.hdr.sgml : 20230802
<ACCEPTANCE-DATETIME>20230801180511
ACCESSION NUMBER:		0001140361-23-037424
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20230802
DATE AS OF CHANGE:		20230801
EFFECTIVENESS DATE:		20230802

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CarParts.com, Inc.
		CENTRAL INDEX KEY:			0001378950
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-AUTO & HOME SUPPLY STORES [5531]
		IRS NUMBER:				680623433
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1230

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-273586
		FILM NUMBER:		231133096

	BUSINESS ADDRESS:	
		STREET 1:		2050 W. 190TH STREET
		CITY:			TORRANCE
		STATE:			CA
		ZIP:			90504
		BUSINESS PHONE:		(310) 735-0085

	MAIL ADDRESS:	
		STREET 1:		2050 W. 190TH STREET
		CITY:			TORRANCE
		STATE:			CA
		ZIP:			90504

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	U.S. Auto Parts Network, Inc.
		DATE OF NAME CHANGE:	20061023
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>brhc20056675_s8.htm
<DESCRIPTION>S-8
<TEXT>
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    <div style="text-align: right;">Registration No. 333-__________</div>
    <div><br>
    </div>
    <div style="text-align: center;">As filed with the Securities and Exchange Commission on August 1, 2023</div>
    <div style="text-align: center;"> <br>
    </div>
  </div>
  <div>
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    <div>
      <div style="text-align: center; font-weight: bold; font-size: 14pt;">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;">Washington, D.C.&#160; 20549</div>
      <div><br>
      </div>
      <div>
        <hr noshade="noshade" align="center" style="background-color: #000000; border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0px auto; height: 2px; width: 20%; color: #000000; text-align: center;"></div>
      <div style="text-align: center; font-weight: bold;"> <br>
      </div>
      <div style="text-align: center; font-size: 18pt; font-weight: bold;">FORM S&#8209;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><br>
      </div>
      <div>
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      <div style="text-align: center; font-weight: bold;"> <br>
      </div>
      <div style="text-align: center; font-size: 24pt; font-weight: bold;">CarParts.com, Inc.</div>
      <div style="text-align: center;">(Exact name of registrant as specified in its charter)</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="zd0fa5058a5b641a58d3d5fec3520d6a2">

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            <td style="width: 49.01%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">Delaware</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 49%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">68-0623433</div>
            </td>
          </tr>
          <tr>
            <td style="width: 49.01%; vertical-align: top;">
              <div style="text-align: center;">(State or other jurisdiction of incorporation or organization)</div>
            </td>
            <td 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>
          <tr>
            <td style="width: 49.01%; vertical-align: top;">&#160;</td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 49%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 49.01%; vertical-align: top;">
              <div style="text-align: center; font-weight: bold;">2050 W. 190th Street, Suite 400</div>
              <div style="text-align: center; font-weight: bold;">Torrance, CA</div>
              <div style="text-align: center;">(Address of Principal Executive Offices)</div>
            </td>
            <td style="width: 2%; vertical-align: top;">&#160;</td>
            <td style="width: 49%; vertical-align: top;">
              <div>&#160;</div>
              <div style="text-align: center; font-weight: bold;">90504</div>
              <div style="text-align: center;">(Zip Code)</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">CARPARTS.COM, INC. 2021 EMPLOYEE STOCK PURCHASE PLAN</div>
      <div style="text-align: center;">(Full title of the plan)</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">Alfredo Gomez</div>
      <div style="text-align: center; font-weight: bold;">General Counsel</div>
      <div style="text-align: center; font-weight: bold;">CarParts.com, Inc.</div>
      <div style="text-align: center; font-weight: bold;">2050 W. 190th Street, Suite 400</div>
      <div style="text-align: center; font-weight: bold;">Torrance, California 90504</div>
      <div style="text-align: center;">(Name, address of agent for service)</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">(424) 702-1455</div>
      <div style="text-align: center;">(Telephone number, including area code,</div>
      <div style="text-align: center;">of agent for service)</div>
      <div><br>
      </div>
      <div>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.&#160; See definitions of "large accelerated filer," "accelerated
        filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.</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="zbd12a9c3c410444aa8615d781bc3aa93">

          <tr>
            <td style="width: 10.08%; vertical-align: top;">&#160;</td>
            <td style="width: 24.34%; vertical-align: top;">
              <div>Large accelerated filer</div>
            </td>
            <td style="width: 11.74%; vertical-align: top;">
              <div>&#9744;</div>
            </td>
            <td style="width: 27.66%; vertical-align: top;">
              <div>Smaller reporting company</div>
            </td>
            <td style="width: 26.18%; vertical-align: top;">
              <div>&#9744;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10.08%; vertical-align: top;">&#160;</td>
            <td style="width: 24.34%; vertical-align: top;">
              <div>Accelerated filer</div>
            </td>
            <td style="width: 11.74%; vertical-align: top;">
              <div>&#9746;</div>
            </td>
            <td style="width: 27.66%; vertical-align: top;">
              <div>Emerging growth company</div>
            </td>
            <td style="width: 26.18%; vertical-align: top;">
              <div>&#9744;</div>
            </td>
          </tr>
          <tr>
            <td style="width: 10.08%; vertical-align: top;">&#160;</td>
            <td style="width: 24.34%; vertical-align: top;">
              <div style="text-indent: 0.35pt;">Non-accelerated filer</div>
            </td>
            <td style="width: 11.74%; vertical-align: top;">
              <div>&#9744;</div>
            </td>
            <td style="width: 27.66%; vertical-align: top;">&#160;</td>
            <td style="width: 26.18%; vertical-align: top;">&#160;</td>
          </tr>

      </table>
      <div>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. &#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>
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      <div style="text-align: center; font-weight: bold;">EXPLANATORY NOTE</div>
      <div><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">This Registration Statement on Form S-8 is being filed by CarParts.com, Inc. (the &#8220;Company&#8221; or the &#8220;Registrant&#8221;) for the purpose of increasing the number of securities of the same class as other
        securities for which a Registration Statement on Form S-8 relating to the same benefit plan is effective. This Registration Statement on Form S-8 registers the offer and sale of an additional 500,000 shares of common stock of the company, par value
        $0.001 (the &#8220;Common Stock&#8221;) for issuance under the Company&#8217;s 2021 Employee Stock Purchase Plan (the &#8220;Plan&#8221;). The Registrant previously registered shares of Common Stock for issuance under the Plan on June 30, 2021 (Commission File No. 333-257580)
        (the &#8220;Prior Registration Statement&#8221;). This Registration Statement relates to securities of the same class as that to which the Prior Registration Statement relates and is filed in accordance with General Instruction E to Form S-8. Accordingly,
        pursuant to General Instruction E, the Company hereby incorporates by reference herein the contents of the Prior Registration Statement and hereby deems such contents to be a part hereof, except as otherwise updated or modified by this Registration
        Statement.</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">PART II</div>
      <div><br>
      </div>
      <div style="text-align: center; font-weight: bold;">INFORMATION REQUIRED IN THE 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="z00be4e15276b4811bc050b3eda569f46">

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            <td style="width: 36pt; 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 of CarParts.com, Inc. (the "Company") filed with the Securities and Exchange Commission (the "Commission") are incorporated herein by reference:</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="z68910b428fe7457ca31a3af49213db6b">

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            <td style="width: 36pt;">&#160;</td>
            <td style="width: 27pt; vertical-align: top;">(a)</td>
            <td style="width: auto; vertical-align: top;">
              <div>the Company's Annual Report on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001378950/000137895023000012/prts-20221231x10k.htm">Form 10&#8209;K</a> for the fiscal year ended December 31, 2022;</div>
            </td>
          </tr>

      </table>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z478a69c5c5db45cca17c9d0efa4c1441">

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            <td style="width: 36pt;">&#160;</td>
            <td style="width: 27pt; vertical-align: top;">(b)</td>
            <td style="width: auto; vertical-align: top;">
              <div>the Company&#8217;s definitive proxy statement on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001378950/000114036123021550/ny20007705x1_def14a.htm">Schedule 14A</a> filed on April 28, 2022;</div>
            </td>
          </tr>

      </table>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z413b5c81e9144302a90a98ec7eb1b1ec">

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            <td style="width: 36pt;">&#160;</td>
            <td style="width: 27pt; vertical-align: top;">(c)</td>
            <td style="width: auto; vertical-align: top;">
              <div>the Company's Quarterly Report on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001378950/000137895023000031/prts-20230401x10q.htm">Form 10&#8209;Q</a> for the quarter ended April 1, 2023;</div>
            </td>
          </tr>

      </table>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z5b72509030c84b3bbb289ffb32859b09">

          <tr>
            <td style="width: 36pt;">&#160;</td>
            <td style="width: 27pt; vertical-align: top;">(d)</td>
            <td style="width: auto; vertical-align: top;">
              <div>the Company's Current Reports on Form 8-K filed with the SEC on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001378950/000137895023000005/prts-20230206x8k.htm">February 7, 2023</a> and <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001378950/000137895023000036/prts-20230525x8k.htm">May 26, 2023</a>; and</div>
            </td>
          </tr>

      </table>
      <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="za2cdcfa8f7044c7f9b9263d02b9e7be4">

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            <td style="width: 36pt;">&#160;</td>
            <td style="width: 27pt; vertical-align: top;">(e)</td>
            <td style="width: auto; vertical-align: top;">
              <div>the description of the Common Stock, as contained in the Registration Statement on Form 8&#8209;A filed under the Securities Exchange Act of 1934, as amended (the "Exchange Act"), as updated by the description of our common stock contained in
                <a href="https://www.sec.gov/Archives/edgar/data/1378950/000137895023000012/prts-20221231xex4d2.htm">Exhibit 4.2</a> to our Annual Report on Form 10-K for the fiscal year ended December 31, 2022, including any amendment or report filed
                under the Exchange Act for the purpose of updating such description.</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">All documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange, prior to the filing of a post-effective amendment 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 into this Registration Statement and to be a part hereof from the date of filing of such documents;
        provided, however, that documents or information deemed to have been furnished and not filed in accordance with Commission rules shall not be deemed incorporated by reference into this Registration Statement.&#160; Any statement contained in a document
        incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by
        reference herein modifies or supersedes such statement. Any such 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><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="zed0fc6c4eeb04e62a46e2fece64593da">

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            <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 5.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;">Interests of Named Experts and Counsel.</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">The validity of the issuance of Common Stock registered hereby is passed on for the Company by Alfredo Gomez.&#160; Mr. Gomez is General Counsel of the Company and is compensated by the Company as an
        employee.&#160; Mr. Gomez owns 565,734 shares of Common Stock, 281,702 restricted stock units that are payable in an equivalent number of shares of Common Stock (with performance-based restricted stock unit awards included at the target level of
        performance), and Company stock options to acquire up to an additional 233,216 shares of Common Stock. Mr. Gomez is eligible to purchase Common Stock under the Plan. </div>
      <div><br>
      </div>
      <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
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            <td style="width: 36pt; 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>
      <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="z50b827e961b44b038544ff3d70a1e14b">

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            <td style="width: 8%; vertical-align: bottom;">
              <div style="text-align: center; font-weight: bold;">Exhibit</div>
              <div style="text-align: center; font-weight: bold;">No.</div>
            </td>
            <td style="width: 92%; vertical-align: bottom;">
              <div style="text-align: center; font-weight: bold;">Description of Exhibit</div>
            </td>
          </tr>
          <tr>
            <td style="width: 8%; vertical-align: middle;">&#160;</td>
            <td style="width: 92%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 8%; vertical-align: middle; background-color: rgb(204, 238, 255);">
              <div style="text-align: center;">4.1</div>
            </td>
            <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="https://www.sec.gov/Archives/edgar/data/1378950/000119312507072401/dex31.htm">Second Amended and Restated Certificate of Incorporation of CarParts.com, Inc. as filed with the Delaware Secretary of State on February 14, 2007
                  (incorporated by reference to Exhibit 3.1 to the Registrant&#8217;s Annual Report on Form 10 K filed with the Securities and Exchange Commission on April 2, 2007).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 8%; vertical-align: middle;">&#160;</td>
            <td style="width: 92%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 8%; vertical-align: middle; background-color: rgb(204, 238, 255);">
              <div style="text-align: center;">4.2</div>
            </td>
            <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="https://www.sec.gov/Archives/edgar/data/1378950/000114036120016704/brhc10013786_ex3-1.htm">Certificate of Amendment to the Second Amended and Restated Certificate of Incorporation of CarParts.com, Inc., dated as of July 27, 2020
                  (incorporated by reference to Exhibit 3.1 to the Registrant&#8217;s Current Report on Form 8-K filed with the Securities and Exchange Commission on July 27, 2020).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 8%; vertical-align: middle;">&#160;</td>
            <td style="width: 92%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 8%; vertical-align: middle; background-color: rgb(204, 238, 255);">
              <div style="text-align: center;">4.3</div>
            </td>
            <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="https://www.sec.gov/Archives/edgar/data/1378950/000137895023000005/prts-20230206xex3d1.htm">Amended and Restated Bylaws of CarParts.com, Inc. (incorporated by reference to Exhibit 3.1 to the Registrant&#8217;s Current Report on Form
                  8-K filed with the Securities and Exchange Commission on February 7, 2023).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 8%; vertical-align: middle;">&#160;</td>
            <td style="width: 92%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 8%; vertical-align: middle; background-color: rgb(204, 238, 255);">
              <div style="text-align: center;">4.4</div>
            </td>
            <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="https://www.sec.gov/Archives/edgar/data/1378950/000119312507009634/dex41.htm">Specimen common stock certificate (incorporated by reference to Exhibit 4.1 to the Registrant&#8217;s Registration Statement on Form S-1 filed with the
                  Securities and Exchange Commission on November 2, 2006).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 8%; vertical-align: top;">&#160;</td>
            <td style="width: 92%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center;">5.1</div>
            </td>
            <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="brhc20056675_ex5-1.htm">Opinion of Counsel (opinion re legality).</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 8%; vertical-align: top;">&#160;</td>
            <td style="width: 92%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div style="text-align: center;">23.1</div>
            </td>
            <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="brhc20056675_ex23-1.htm">Consent of RSM US LLP (consent of independent registered public accounting firm)..</a></div>
            </td>
          </tr>
          <tr>
            <td style="width: 8%; vertical-align: top;">&#160;</td>
            <td style="width: 92%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
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              <div style="text-align: center;">23.2</div>
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            <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="brhc20056675_ex5-1.htm">Consent of Counsel (included in Exhibit 5.1 to this Registration Statement).</a></div>
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          <tr>
            <td style="width: 8%; vertical-align: top;">&#160;</td>
            <td style="width: 92%; vertical-align: top;">&#160;</td>
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            <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
              <div><a href="#POWEROFATTORNEY">Power of Attorney (included in this Registration Statement under &#8220;Signatures&#8221;).</a></div>
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          <tr>
            <td style="width: 8%; vertical-align: top;">&#160;</td>
            <td style="width: 92%; vertical-align: top;">&#160;</td>
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              <div><a href="https://www.sec.gov/Archives/edgar/data/1378950/000137895023000036/prts-20230525xex10d1.htm">CarParts.com, Inc. Amended 2021 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.1 to the Registrant&#8217;s Current
                  Report on Form 8-K filed with the Securities and Exchange Commission on May 26, 2021).</a></div>
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            <td rowspan="1" style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255); text-align: center;">107<br>
            </td>
            <td rowspan="1" style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);"><a href="brhc20056675_ex107.htm">Filing Fee Table</a><br>
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            <td style="width: 49.94%; vertical-align: top;">&#160;</td>
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              <div>/s/ David Meniane</div>
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            <td style="width: 49.94%; vertical-align: top;">&#160;</td>
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          <div style="text-indent: 36pt; text-align: left;">Each person whose signature appears below constitutes and appoints Alfredo Gomez, David Meniane and Ryan Lockwood, and each of them, acting individually and without the other, as his or her true
            and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him or her and in his or her name, place, and stead, in any and all capacities, to sign any and all amendments (including post-effective
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            attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or
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              <tr>
                <td style="width: 35%; vertical-align: top;">&#160;</td>
                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 45%; vertical-align: bottom;">&#160;</td>
                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 16%; vertical-align: bottom;">&#160;</td>
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                <td style="width: 35%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
                  <div>/s/ David Meniane</div>
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                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 45%; vertical-align: bottom;">
                  <div>Chief Executive Officer and Director</div>
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                <td style="width: 16%; vertical-align: bottom;">
                  <div>August 1, 2023</div>
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              <tr>
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                  <div>Davide Meniane</div>
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                <td style="width: 2%; vertical-align: top;">&#160;</td>
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                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 16%; vertical-align: bottom;">&#160;</td>
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                <td style="width: 35%; vertical-align: top;">&#160;</td>
                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 45%; vertical-align: bottom;">&#160;</td>
                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 16%; vertical-align: bottom;">&#160;</td>
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                <td style="width: 35%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
                  <div>/s/ Ryan Lockwood</div>
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                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 45%; vertical-align: bottom;">
                  <div>Chief Financial Officer</div>
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                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 16%; vertical-align: bottom;">
                  <div>August 1, 2023</div>
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                  <div>Ryan Lockwood</div>
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                <td style="width: 2%; vertical-align: top;">&#160;</td>
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                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 16%; vertical-align: bottom;">&#160;</td>
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                <td style="width: 35%; vertical-align: top;">&#160;</td>
                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 45%; vertical-align: bottom;">&#160;</td>
                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 16%; vertical-align: bottom;">&#160;</td>
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                <td style="width: 35%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
                  <div>/s/ Warren B. Phelps III</div>
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                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 45%; vertical-align: bottom;">
                  <div>Chairman of the Board</div>
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                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 16%; vertical-align: bottom;">
                  <div>August 1, 2023</div>
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              <tr>
                <td style="width: 35%; vertical-align: top;">
                  <div>Warren B. Phelps III</div>
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                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 45%; vertical-align: bottom;">&#160;</td>
                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 16%; vertical-align: bottom;">&#160;</td>
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                <td style="width: 35%; vertical-align: top;">&#160;</td>
                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 45%; vertical-align: bottom;">&#160;</td>
                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 16%; vertical-align: bottom;">&#160;</td>
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                <td style="width: 35%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
                  <div>/s/ Jim Barnes</div>
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                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 45%; vertical-align: bottom;">
                  <div>Director</div>
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                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 16%; vertical-align: bottom;">
                  <div>August 1, 2023</div>
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              <tr>
                <td style="width: 35%; vertical-align: top;">
                  <div>Jim Barnes</div>
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                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 45%; vertical-align: bottom;">&#160;</td>
                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 16%; vertical-align: bottom;">&#160;</td>
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              <tr>
                <td style="width: 35%; vertical-align: top;">&#160;</td>
                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 45%; vertical-align: bottom;">&#160;</td>
                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 16%; vertical-align: bottom;">&#160;</td>
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                <td style="width: 35%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
                  <div>/s/ Lisa Costa</div>
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                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 45%; vertical-align: bottom;">
                  <div>Director</div>
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                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 16%; vertical-align: bottom;">
                  <div>August 1, 2023</div>
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                <td style="width: 35%; vertical-align: top;">
                  <div>Lisa Costa</div>
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                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 45%; vertical-align: bottom;">&#160;</td>
                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 16%; vertical-align: bottom;">&#160;</td>
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                <td style="width: 35%; vertical-align: top;">&#160;</td>
                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 45%; vertical-align: bottom;">&#160;</td>
                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 16%; vertical-align: bottom;">&#160;</td>
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                <td style="width: 35%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
                  <div>/s/ Jay K. Greyson</div>
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                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 45%; vertical-align: bottom;">
                  <div>Director</div>
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                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 16%; vertical-align: bottom;">
                  <div>August 1, 2023</div>
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              <tr>
                <td style="width: 35%; vertical-align: top;">
                  <div>Jay K. Greyson</div>
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                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 45%; vertical-align: bottom;">&#160;</td>
                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 16%; vertical-align: bottom;">&#160;</td>
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                <td style="width: 35%; vertical-align: top;">&#160;</td>
                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 45%; vertical-align: bottom;">&#160;</td>
                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 16%; vertical-align: bottom;">&#160;</td>
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                <td style="width: 35%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
                  <div>/s/ Nanxi Liu</div>
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                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 45%; vertical-align: bottom;">
                  <div>Director</div>
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                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 16%; vertical-align: bottom;">
                  <div>August 1, 2023</div>
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                <td style="width: 35%; vertical-align: top;">
                  <div>Nanxi Liu</div>
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                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 45%; vertical-align: bottom;">&#160;</td>
                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 16%; vertical-align: bottom;">&#160;</td>
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                <td style="width: 35%; vertical-align: top;">&#160;</td>
                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 45%; vertical-align: bottom;">&#160;</td>
                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 16%; vertical-align: bottom;">&#160;</td>
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                <td style="width: 35%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
                  <div>/s/ Ana Dutra</div>
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                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 45%; vertical-align: bottom;">
                  <div>Director</div>
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                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 16%; vertical-align: bottom;">
                  <div>August 1, 2023</div>
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                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 45%; vertical-align: bottom;">&#160;</td>
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                  <div>Director</div>
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                <td style="width: 2%; vertical-align: top;">&#160;</td>
                <td style="width: 16%; vertical-align: bottom;">
                  <div>August 1, 2023</div>
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                  <div>Henry Maier</div>
                </td>
                <td style="width: 2%; vertical-align: top;">&#160;</td>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>brhc20056675_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
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      <div style="text-align: right; color: rgb(0, 0, 0);">EXHIBIT 5.1</div>
      <div style="text-align: right; color: rgb(0, 0, 0);"> <br>
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          <tr>
            <td style="width: 50%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Opinion of Alfredo Gomez, Esq.</div>
            </td>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
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            <td style="width: 50%; vertical-align: top;">&#160;</td>
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              <div style="color: rgb(0, 0, 0);">August 1, 2023</div>
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            <td style="width: 50%; vertical-align: top;">&#160;</td>
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              <div style="color: rgb(0, 0, 0);">CarParts.com, Inc.</div>
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          <tr>
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              <div style="color: rgb(0, 0, 0);">2050 W. 190th Street, Suite 400</div>
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              <div style="color: rgb(0, 0, 0);">Torrance, CA 90504</div>
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            <td style="width: 50%; vertical-align: top;">&#160;</td>
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          <tr>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
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            <td style="width: 50%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Re: Registration Statement on Form S-8</div>
            </td>
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            <td style="width: 50%; vertical-align: top;">&#160;</td>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
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            <td style="width: 50%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Ladies and Gentlemen:</div>
            </td>
            <td style="width: 50%; vertical-align: top;">&#160;</td>
          </tr>

      </table>
      <div><br>
      </div>
      <div style="color: rgb(0, 0, 0);">My opinion is furnished to you in connection with a Registration Statement on Form S-8 (the &#8220;Registration Statement&#8221;) filed by CarParts.com, Inc., a Delaware corporation (the &#8220;Company&#8221;), with the Securities and
        Exchange Commission (the &#8220;Commission&#8221;) under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), for the registration of 500,000 shares of Common Stock, par value $0.001 per share, of the Company (the &#8220;Shares&#8221;). The Shares are issuable
        pursuant to the CarParts.com, Inc. 2016 Equity Incentive Plan (the &#8220;Plan&#8221;).</div>
      <div><br>
      </div>
      <div style="color: rgb(0, 0, 0);">I am the General Counsel of the Company and have advised the Company in connection with the filing of the Registration Statement.</div>
      <div><br>
      </div>
      <div style="color: rgb(0, 0, 0);">I have examined and relied upon a signed copy of the Registration Statement as filed with the Commission, including the exhibits thereto. I, or attorneys under my supervision, have also examined and relied upon the
        Second Amended and Restated Certificate of Incorporation of the Company, as amended and in effect at all relevant times, the Amended and Restated Bylaws of the Company, as amended and in effect at all relevant times, and minutes of meetings of the
        stockholders and the Board of Directors of the Company and such other documents, corporate records, certificates of public officials and other instruments as I have deemed necessary or advisable for the purpose of rendering this opinion. In
        addition, I have relied as to certain matters on information obtained from public officials and officers of the Company.</div>
      <div><br>
      </div>
      <div style="color: rgb(0, 0, 0);">In my examination of the foregoing documents, I have assumed the genuineness of all signatures, the authenticity of all documents submitted to me as originals, the conformity to original documents of all documents
        submitted to me as copies, the authenticity of the originals of such latter documents and the legal capacity of all signatories to such documents.</div>
      <div><br>
      </div>
      <div style="color: rgb(0, 0, 0);">I express no opinion herein as to the laws of any state or jurisdiction other than the state laws of the State of Delaware.</div>
      <div><br>
      </div>
      <div style="color: rgb(0, 0, 0);">In rendering the opinion set forth below, I have assumed that each award agreement under which options, restricted stock, restricted stock units or other awards are granted pursuant to the Plan will be consistent
        with the Plan and will be duly authorized, executed and delivered by the parties thereto.</div>
      <div><br>
      </div>
      <div style="color: rgb(0, 0, 0);">Based upon and subject to the foregoing, I am of the opinion that the Shares have been duly authorized and, when the Shares have been issued and sold, and the consideration therefor has been received by the Company,
        in accordance with the terms of the Plan, such Shares will be validly issued, fully paid and nonassessable.</div>
      <div><br>
      </div>
      <div style="color: rgb(0, 0, 0);">Please note that I am opining only as to the matters expressly set forth herein, and no opinion should be inferred as to any other matters. This opinion is based upon currently existing statutes, rules, regulations
        and judicial decisions, and I disclaim any obligation to advise you of any change in any of these sources of law or subsequent legal or factual developments which might affect any matters or opinions set forth herein.</div>
      <div><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 style="color: rgb(0, 0, 0);">I hereby consent to the filing of this opinion with the Commission as an exhibit to the Registration Statement in accordance with the requirements of Item 601(b)(5) of Regulation S-K under the Securities Act. In
        giving such consent, I do not hereby admit that I am in the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations of the Commission.</div>
      <div><br>
      </div>
      <div style="color: rgb(0, 0, 0);">It is understood that this opinion is to be used only in connection with the offer and sale of Shares while the Registration Statement is in effect.</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" id="zed21301fc0a347a5803429d81123f939" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

          <tr>
            <td style="vertical-align: top;" colspan="3">
              <div style="color: rgb(0, 0, 0);">Very truly yours,</div>
            </td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: middle;">&#160;</td>
            <td style="vertical-align: top;" colspan="2">&#160;</td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">By:</div>
            </td>
            <td style="width: 22%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="color: rgb(0, 0, 0);">/s/ Alfredo Gomez</div>
            </td>
            <td style="width: 75%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 3%; vertical-align: top;">&#160;</td>
            <td style="width: 22%; vertical-align: bottom;">
              <div style="color: rgb(0, 0, 0);">Alfredo Gomez</div>
            </td>
            <td style="width: 75%; vertical-align: bottom;">&#160;</td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 3%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 22%; vertical-align: bottom;">General Counsel</td>
            <td rowspan="1" style="width: 75%; vertical-align: bottom;">&#160;</td>
          </tr>

      </table>
      <div><br>
      </div>
      <div><br>
      </div>
      <div>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>brhc20056675_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
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  <head>
    <title></title>
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  <div>
    <div style="text-align: right; color: rgb(0, 0, 0);">EXHIBIT 23.1</div>
    <div><br>
    </div>
    <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>
    <div><br>
    </div>
    <div style="color: rgb(0, 0, 0);">We consent to the incorporation by reference in the Registration Statement on Form S-8 of CarParts.com, Inc. of our reports dated March 7, 2023, relating to the consolidated financial statements, and the effectiveness
      of internal control over financial reporting of CarParts.com, Inc. and its subsidiaries appearing in the Annual Report on Form 10-K of CarParts.com, Inc. for the year ended December 31, 2022.</div>
    <div><br>
    </div>
    <div style="color: rgb(0, 0, 0);">/s/ RSM US LLP</div>
    <div><br>
    </div>
    <div style="color: rgb(0, 0, 0);">Irvine, California</div>
    <div style="color: rgb(0, 0, 0);">August 1, 2023</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>brhc20056675_ex107.htm
<DESCRIPTION>EXHIBIT 107
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Broadridge
         Document created using Broadridge PROfile 23.7.1.5162
         Copyright 1995 - 2023 Broadridge -->
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<body bgcolor="#ffffff" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000;">
  <div>
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    <div>
      <div style="text-align: right;">Exhibit 107</div>
      <div style="text-align: center; font-weight: bold;">Calculation of Filing Fee Tables</div>
      <div><br>
      </div>
      <div style="text-align: center;">Form S-8</div>
      <div style="text-align: center;">(Form Type)</div>
      <div style="text-align: center;">CarParts.com, Inc.</div>
      <div style="text-align: center;">(Exact Name of Registrant as Specified in its Charter)</div>
      <div style="text-align: center;"><u>Table 1: Newly Registered Securities</u></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: 9%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">Security</div>
              <div style="text-align: center;"> Type</div>
            </td>
            <td style="width: 0.52%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 12.24%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">Security</div>
              <div style="text-align: center;"> Class Title</div>
            </td>
            <td style="width: 0.56%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 9.98%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">Fee</div>
              <div style="text-align: center;">Calculation</div>
              <div style="text-align: center;">Rule</div>
            </td>
            <td style="width: 0.56%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 13%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">Amount</div>
              <div style="text-align: center;">Registered</div>
              <div style="text-align: center;">(1)</div>
            </td>
            <td style="width: 0.56%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 9.98%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">Proposed</div>
              <div style="text-align: center;">Maximum</div>
              <div style="text-align: center;">Offering</div>
              <div style="text-align: center;">Price Per</div>
              <div style="text-align: center;">Share</div>
            </td>
            <td style="width: 0.56%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 15%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">Maximum</div>
              <div style="text-align: center;">Aggregate</div>
              <div style="text-align: center;">Offering</div>
              <div style="text-align: center;">Price</div>
            </td>
            <td style="width: 0.58%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 12.97%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">Fee</div>
              <div style="text-align: center;">Rate</div>
            </td>
            <td style="width: 0.58%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 10.58%; vertical-align: bottom; border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">Amount of</div>
              <div style="text-align: center;">Registration</div>
              <div style="text-align: center;">Fee</div>
            </td>
          </tr>
          <tr>
            <td style="width: 9%; vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">Equity</div>
            </td>
            <td style="width: 0.52%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 12.24%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">Common Stock, $0.001 par value per share, to be issued under the CarParts.com, Inc. 2021 Employee Stock Purchase Plan</div>
            </td>
            <td style="width: 0.56%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td nowrap="nowrap" style="width: 9.98%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">Other</div>
            </td>
            <td style="width: 0.56%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td nowrap="nowrap" style="width: 13%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">500,000 (2)</div>
            </td>
            <td style="width: 0.56%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td nowrap="nowrap" style="width: 9.98%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">$4.94 (3)</div>
            </td>
            <td style="width: 0.56%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td nowrap="nowrap" style="width: 15%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">$2,470,000 (3)</div>
            </td>
            <td style="width: 0.58%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td nowrap="nowrap" style="width: 12.97%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">0.00011020</div>
            </td>
            <td style="width: 0.58%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td nowrap="nowrap" style="width: 10.58%; vertical-align: top; border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">$272</div>
            </td>
          </tr>
          <tr>
            <td style="vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" colspan="7">
              <div style="text-align: center;">Total Offering Amounts</div>
            </td>
            <td style="width: 0.56%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 9.98%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 0.56%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td nowrap="nowrap" style="width: 15%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">$2,470,000</div>
            </td>
            <td style="width: 0.58%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 12.97%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 0.58%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td nowrap="nowrap" style="width: 10.58%; vertical-align: top; border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">$272</div>
            </td>
          </tr>
          <tr>
            <td style="vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" colspan="7">
              <div style="text-align: center;">Total Fee Offsets</div>
            </td>
            <td style="width: 0.56%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 9.98%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 0.56%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 15%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 0.58%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 12.97%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 0.58%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td nowrap="nowrap" style="width: 10.58%; vertical-align: top; border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">$0</div>
            </td>
          </tr>
          <tr>
            <td style="vertical-align: top; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);" colspan="7">
              <div style="text-align: center;">Net Fee Due</div>
            </td>
            <td style="width: 0.56%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 9.98%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 0.56%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 15%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 0.58%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 12.97%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td style="width: 0.58%; vertical-align: bottom; border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">&#160;</td>
            <td nowrap="nowrap" style="width: 10.58%; vertical-align: top; border-right: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center;">$272</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: 18pt; vertical-align: top;">(1)</td>
            <td style="width: auto; vertical-align: top;">
              <div>Pursuant to Rule 416(a), this Registration Statement covers, in addition to the number of shares of CarParts.com, Inc., a Delaware corporation (the &#8220;Company&#8221; or the &#8220;Registrant&#8221;), common stock, par value $0.001 per share (the &#8220;Common
                Stock&#8221;), stated above, options and other rights to purchase or acquire the shares of Common Stock covered by this Registration Statement and, pursuant to Rule 416 under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), any
                shares of Common Stock that become issuable under the CarParts.com, Inc. 2021 Employee Stock Purchase Plan (the &#8220;Plan&#8221;) by reason of any stock dividend, stock split, recapitalization or other similar transaction that results in an increase
                in the number of the Registrant&#8217;s outstanding shares of Common Stock.</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: 18pt; vertical-align: top;">(2)</td>
            <td style="width: auto; vertical-align: top;">
              <div>Represents 500,000 additional shares of Common Stock issuable pursuant to the Company&#8217;s 2021 Employee Stock Purchase Plan, as amended on May 25, 2023.</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: 18pt; vertical-align: top;">(3)</td>
            <td style="width: auto; vertical-align: top;">
              <div>Pursuant to Securities Act Rule 457(h), the maximum offering price, per share and in the aggregate, and the registration fee were calculated based upon the average of the high and low prices of the Common Stock on July 27, 2023, as
                quoted on the Nasdaq Global Select Market.</div>
            </td>
          </tr>

      </table>
      <div><br>
      </div>
      <div><br>
      </div>
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</SEC-DOCUMENT>
