SEC Company Response from MOTORCAR PARTS OF AMERICA INC (MPAA) (CIK 0000918251) (MPAA) — Feb 19, 2020

MOTORCAR PARTS OF AMERICA INC (MPAA) (CIK 0000918251)
Date: Feb. 19, 2020 · CIK: 0000918251 · Accession: 0001140361-20-003636

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AI Filing Summary & Sentiment

File numbers found in text: 001-33861

Referenced dates: February 5, 2020

Date

February 19, 2020

Author

Not clearly detected

Form

CORRESP

Company

MOTORCAR PARTS OF AMERICA INC (MPAA) (CIK 0000918251)

Letter

Via EDGAR Division of Corporation Finance Office of Manufacturing United States Securities and Exchange Commission 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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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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