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 |