CORRESP 1 filename1.htm Licensed to: Broadridge Document created using Broadridge PROfile 23.3.2.5148 Copyright 1995 - 2023 Broadridge
May 10, 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: |
| 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 extension to June 15, 2023, to respond to your comment letter dated May 10, 2023, relating to the above-referenced filing.
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