SEC Comment Letter 0000000000-23-006306 to MOTORCAR PARTS OF AMERICA INC (MPAA) (CIK 0000918251) (MPAA)
MOTORCAR PARTS OF AMERICA INC (MPAA) (CIK 0000918251)
Date: June 12, 2023 · CIK: 0000918251 · Accession: 0000000000-23-006306
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File numbers found in text: 001-33861
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United States securities and exchange commission logo
June 12, 2023
David Lee
Chief Financial Officer
Motorcar Parts of America, Inc.
2929 California Street
Torrance, CA 90503
Re:Motorcar Parts of America, Inc.
Form 10-K for the Fiscal Year Ended March 31, 2022
Filed June 14, 2022
File No. 001-33861
Dear David Lee:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing