0001140361-13-043394.txt : 20131218 0001140361-13-043394.hdr.sgml : 20131218 20131118172858 ACCESSION NUMBER: 0001140361-13-043394 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20131118 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MOTORCAR PARTS AMERICA INC CENTRAL INDEX KEY: 0000918251 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] IRS NUMBER: 112153962 STATE OF INCORPORATION: NY FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2929 CALIFORNIA STREET CITY: TORRANCE STATE: CA ZIP: 90503 BUSINESS PHONE: 3109724015 MAIL ADDRESS: STREET 1: 2929 CALIFORNIA STREET CITY: TORRANCE STATE: CA ZIP: 90503 FORMER COMPANY: FORMER CONFORMED NAME: MOTORCAR PARTS AMERICA INC DATE OF NAME CHANGE: 20040112 FORMER COMPANY: FORMER CONFORMED NAME: MOTORCAR PARTS & ACCESSORIES INC DATE OF NAME CHANGE: 19940128 CORRESP 1 filename1.htm
 
November 18, 2013


Via EDGAR
 
Justin Dobbie
Legal Branch Chief
 Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
 Washington, D.C. 20549
 
Re:
Motorcar Parts of America, Inc.
Acceleration Request for Post-effective Amendment No. 3 to Amendment No. 1 to Form S-1
Filed September 3, 2013
File No. 333-182075
 
Dear Mr. Dobbie:
 
Motorcar Parts of America, Inc. (the “Company”) requests that the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) declare the Post-effective Amendment No. 3 to Amendment No. 1 to Form S-1 effective at 9:00 AM Eastern, November 19, 2013 or as soon thereafter as practicable.

The Company hereby acknowledges that:
 
i) should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
 
ii) the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
 
iii) the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
November 18, 2013
Page 2

 
Please feel free to contact me by telephone at (310) 212-7910.


 
 
Sincerely,
 
 
 
  /s/ Michael M. Umansky 
  Michael M. Umansky
 
 
General Counsel of Motorcar Parts of America, Inc.

 
cc:
Selwyn Joffe, Motorcar Parts of America, Inc.
Steven Stokdyk, Latham & Watkins LLP