Exhibit 31.2
CERTIFICATIONS
I, David Lee, certify that:
1. I have reviewed this report on Form 10-Q/A of Motorcar Parts of America, Inc.;
2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
| Date: February 10, 2014 | | /s/ David Lee |
| | David Lee |
| | Chief Financial Officer |
