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Correspondence 0001140361-23-004423 from MOTORCAR PARTS OF AMERICA INC (MPAA) (CIK 0000918251) (MPAA)

MOTORCAR PARTS OF AMERICA INC (MPAA) (CIK 0000918251)
Date: Feb. 3, 2023 · CIK: 0000918251 · Accession: 0001140361-23-004423

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 001-33861

Referenced dates: February 1, 2023

Date
February 2, 2023
Author
Juliet Stone
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 Motorcar Parts of America, Inc. Form 10-K for the Year Ended March 31, 2022 Filed June 14, 2022 File No. 001-33861

Dear Ms. Yang and Mr. Blume:

On behalf of Motorcar Parts of America, Inc. (the “Company”), I write to confirm that the Company has requested an additional 9 business days to respond to your comment letter dated February 1, 2023, 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

Show Raw Text
CORRESP
1
filename1.htm

    February 2, 2023

    Via EDGAR

    Stephany Yang

    Andrew Blume

    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, 2022

            Filed June 14, 2022

            File No. 001-33861

    Dear Ms. Yang and Mr. Blume:

    On behalf of Motorcar Parts of America, Inc. (the “Company”), I write to confirm that the Company has requested an additional 9 business days to respond to your comment letter dated
      February 1, 2023, 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