February 19, 2020
Via EDGAR
Melissa Gilmore
Martin James
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, 2019
Form 10Q for the Period Ended September 30, 2019
Form 8-K filed November 12, 2019
File No. 001-33861
Dear Ms. Gilmore and Mr. James:
On behalf of Motorcar Parts of America, Inc. (the “Company”), I write to confirm that the Company has requested an additional 10 business days to respond to your comment letter dated February 5, 2020, 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