UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 10-Q/A
(Amendment No. 1)
| R | QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
FOR THE QUARTERLY PERIOD ENDED SEPTEMBER 30, 2013
| £ | TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
FOR THE TRANSITION PERIOD FROM TO
Commission File No. 001-33861
MOTORCAR PARTS OF AMERICA, INC.
(Exact name of registrant as specified in its charter)
| New York | 11-2153962 |
| (State or other jurisdiction of | (I.R.S. Employer |
| incorporation or organization) | Identification No.) |
2929 California Street, Torrance, California | 90503 |
| (Address of principal executive offices) | (Zip Code) |
Registrant’s telephone number, including area code: (310) 212-7910
Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.
Yes R No £
Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes R No £
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):
Large accelerated filer £ | Accelerated filer R | Non-accelerated filer £ | Smaller reporting company £ |
| (Do not check if a smaller reporting company) |
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes £ No R
There were 14,517,979 shares of Common Stock outstanding at November 5, 2013.
EXPLANATORY NOTE
This Amendment No. 1 on Form 10-Q/A (this “Amendment”) to the Quarterly Report on Form 10-Q of Motorcar Parts of America, Inc. (the “Company”) for the quarterly period ended September 30, 2013, initially filed with the Securities and Exchange Commission (the “SEC”) on November 11, 2013 (the “Form 10-Q”), is being filed solely to refile the Amended and Restated Financing Agreement, dated November 6, 2013, among the Company, each lender from time to time a party thereto, Cerberus Business Finance, LLC, as collateral agent, and PNC Bank, National Association, as administrative agent, previously filed as Exhibit 10.7 to the Company’s Form 10-Q. No revisions are being made to the Company’s financial statements and, except as described below, this Amendment does not reflect events occurring after the filing of the Form 10-Q, or modify or update those disclosures that may be affected by subsequent events, and no other changes are being made to any disclosure contained in the Form 10-Q.
This Amendment is an exhibit-only filing in response to comments received from the staff of the SEC regarding a request for confidential treatment of certain portions of Exhibit 10.7 originally filed with the Form 10-Q. This Amendment is being filed solely to re-file Exhibit 10.7 to reflect the removal of certain redactions. Except for changes to Exhibit 10.7, this Amendment does not otherwise update any exhibits as originally filed or previously amended.
In addition, pursuant to Rule 12b-15 of the Securities Exchange Act of 1934, as amended, and Section 302 of the Sarbanes-Oxley Act of 2002, new certifications of the Company’s Chief Executive Officer, Chief Financial Officer and Chief Accounting Officer are filed herewith as exhibits to this Amendment.
PART II. OTHER INFORMATION
Item 6. Exhibits
Number | | Description of Exhibit | | Method of Filing |
| 10.7* | | Amended and Restated Financing Agreement, dated as of November 6, 2013, among Motorcar Parts of America, Inc., each lender from time to time party thereto, Cerberus Business Finance, LLC, as collateral agent, and PNC Bank, National Association, as administrative agent | | Filed herewith. |
| | | | | |
| 31.1 | | Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes Oxley Act of 2002 | | Filed herewith. |
| | | | | |
| 31.2 | | Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes Oxley Act of 2002 | | Filed herewith. |
| | | | | |
| 31.3 | | Certification of Chief Accounting Officer pursuant to Section 302 of the Sarbanes Oxley Act of 2002 | | Filed herewith. |
_____
| * | Confidential treatment has been requested with respect to certain portions of this exhibit. Omitted portions have been filed separately with the Securities and Exchange Commission. |
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
| MOTORCAR PARTS OF AMERICA, INC |
| | |
| Dated: February 10, 2014 | By: | /s/ David Lee |
| | David Lee |
| | Chief Financial Officer |
| | |
| Dated: February 10, 2014 | By: | /s/ Kevin Daly |
| | Kevin Daly |
| | Chief Accounting Officer |
EXHIBIT INDEX
Number | | Description of Exhibit | | Method of Filing |
| 10.7* | | Amended and Restated Financing Agreement, dated as of November 6, 2013, among Motorcar Parts of America, Inc., each lender from time to time party thereto, Cerberus Business Finance, LLC, as collateral agent, and PNC Bank, National Association, as administrative agent | | Filed herewith. |
| | | | | |
| 31.1 | | Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes Oxley Act of 2002 | | Filed herewith. |
| | | | | |
| 31.2 | | Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes Oxley Act of 2002 | | Filed herewith. |
| | | | | |
| 31.3 | | Certification of Chief Accounting Officer pursuant to Section 302 of the Sarbanes Oxley Act of 2002 | | Filed herewith. |
_____
| * | Confidential treatment has been requested with respect to certain portions of this exhibit. Omitted portions have been filed separately with the Securities and Exchange Commission. |
