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0000950129-05-001589.txt : 20050224 0000950129-05-001589.hdr.sgml : 20050224 20050224134235 ACCESSION NUMBER: 0000950129-05-001589 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20050217 ITEM INFORMATION: Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20050224 DATE AS OF CHANGE: 20050224 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MOTORCAR PARTS AMERICA INC CENTRAL INDEX KEY: 0000918251 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690] IRS NUMBER: 112153962 STATE OF INCORPORATION: NY FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-23538 FILM NUMBER: 05636789 BUSINESS ADDRESS: STREET 1: 2929 CALIFORNIA STREET CITY: TORRANCE STATE: CA ZIP: 90503 BUSINESS PHONE: 3109724057 MAIL ADDRESS: STREET 1: 2929 CALIFORNIA STREET CITY: TORRANCE STATE: CA ZIP: 90503 FORMER COMPANY: FORMER CONFORMED NAME: MOTORCAR PARTS & ACCESSORIES INC DATE OF NAME CHANGE: 19940128 8-K/A 1 v06204ae8vkza.htm MOTORCAR PARTSOF AMERICA, INC. - FEBRUARY 17, 2005 e8vkza

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 8-K/A

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): February 17, 2005

Motorcar Parts of America, Inc.

(Exact name of registrant as specified in its charter)


New York	0-23538	11-2153962

(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)


2929 California Street, Torrance, CA		90503

(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code: (310) 212-7910

This Form 8-K/A amends the Form 8-K that MPA filed on November 23, 2004 to disclose, among other things, that Grant Thornton LLP, MPA’s independent auditing firm, had withdrawn its opinion included in MPA’s Form 10-K for the year ended March 31, 2004 and covering the financial statements for the years ended March 31, 2004, 2003 and 2002.

Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.

In the Form 8-K filed on November 23, 2004, MPA disclosed that it had requested that Grant Thornton LLP provide MPA as promptly as possible with a letter addressed to the SEC stating whether Grant Thornton LLP agreed with the statements made by MPA in response to Item 4.02 of such Form 8-K and, if not, stating the respects in which it did not agree. In response to this request, Grant Thornton LLP faxed a letter to MPA on February 17, 2005 indicating that Grant Thornton LLP agreed with the statements concerning Grant Thornton LLP contained in such Item 4.02. (The executed original of this letter was delivered to MPA on February 22, 2005.) Attached hereto as Exhibit 99.1 is a copy of this letter from Grant Thornton LLP.

Item 9.01 Financial Statements and Exhibits.


	Exhibit No.		Description
	99.1		Letter from Grant Thornton LLP addressed to the SEC and dated November 23, 2004.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

MOTORCAR PARTS OF AMERICA, INC.

Date: February 24, 2005 /s/ CHARLES YEAGLEY

Charles Yeagley
Chief Financial Officer

EX-99.1 2 v06204aexv99w1.htm EXHIBIT 99.1 exv99w1

EXHIBIT 99.1

[GRANT THORNTON LETTERHEAD]

November 23, 2004

Securities and Exchange Commission
Washington, D.C. 20549

Re: Motorcar Parts of America, Inc.
File No. 0-23538

Dear Sir or Madam:

We have read Item 4.02 of the Form 8-K of Motorcar Parts of America, Inc. dated November 23, 2004, and agree with the statements concerning our firm contained therein.

Very truly yours

/s/ GRANT THORNTON LLP


	MOTORCAR PARTS OF AMERICA, INC.


Date: February 24, 2005	/s/ CHARLES YEAGLEY
	Charles Yeagley Chief Financial Officer