0001140361-20-003636.txt : 20200708 0001140361-20-003636.hdr.sgml : 20200708 20200219155703 ACCESSION NUMBER: 0001140361-20-003636 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20200219 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


February 19, 2020

Via EDGAR

Melissa Gilmore
Martin James
Division of Corporation Finance
Office of Manufacturing
United States Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549-3561

  Re:
Motorcar Parts of America, Inc.
 Form 10-K for the Year Ended March 31, 2019
 Form 10Q for the Period Ended September 30, 2019
 Form 8-K filed November 12, 2019
 File No. 001-33861

Dear Ms. Gilmore and Mr. James:

On behalf of Motorcar Parts of America, Inc. (the “Company”), I write to confirm that the Company has requested an additional 10 business days to respond to your comment letter dated February 5, 2020, relating to the above-referenced filings.

Please do not hesitate to contact me if you have any questions or if I can be of assistance at this time. You can reach me at (310) 972 4046.

 
Yours sincerely,
     
 
/s/ Juliet Stone
 
 
Juliet Stone
 
General Counsel
 
Motorcar Parts of America, Inc.


cc:
Selwyn Joffe, Chairman, President and CEO
David Lee, CFO



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