Exhibit 16. Richard A. Eisner & Company, LLP March 7, 2000 Securities and Exchange Commission Washington, D.C. 20549 Re: Motorcar Parts & Accessories, Inc. SEC File No. 0-23538 Ladies and Gentlemen: We have read Item 4 of the Form 8-K of Motorcar Parts & Accessories, Inc. dated March 1, 2000. We agree with the statements made in Item 4 relative to our firm. Very truly yours, /s/ Richard A. Eisner & Company, LLP Richard A. Eisner & Company, LLP