SEC Company Response from MOTORCAR PARTS OF AMERICA INC (MPAA) (CIK 0000918251) (MPAA) — Apr 20, 2020

MOTORCAR PARTS OF AMERICA INC (MPAA) (CIK 0000918251)
Date: April 20, 2020 · CIK: 0000918251 · Accession: 0001140361-20-009270

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AI Filing Summary & Sentiment

File numbers found in text: 001-33861

Referenced dates: February 5, 2020

Date

April 20, 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 additional requests, related to your comment letter dated February 5, 2020, relating to the above-referenced filings, received on April 14, 2020. The new due date would be May 12, 2020.

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
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filename1.htm

    April 20, 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 additional requests, related to your
      comment letter dated February 5, 2020, relating to the above-referenced filings, received on April 14, 2020.  The new due date would be May 12, 2020.

    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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