November 18, 2013
Via EDGAR
Justin Dobbie
Legal Branch Chief
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Motorcar Parts of America, Inc. |
Acceleration Request for Registration Statement on Form S-1
Filed September 3, 2013
File No. 333-190966
Dear Mr. Dobbie:
Motorcar Parts of America, Inc. (the “Company”) requests that the staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) declare the above-referenced Registration Statement on Form S-1 effective at 9:00 AM Eastern, November 19, 2013 or as soon thereafter as practicable.
The Company hereby acknowledges that:
| i) | should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| ii) | the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| iii) | the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
November 18, 2013
Page 2
Please feel free to contact me by telephone at (310) 212-7910.
| Sincerely, | |
| | |
| /s/ Michael M. Umansky | |
| Michael M. Umansky |
| General Counsel |
| of Motorcar Parts of America, Inc. |
| cc: | Selwyn Joffe, Motorcar Parts of America, Inc. |
Steven Stokdyk, Latham & Watkins LLP
