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355 South Grand Avenue
Los Angeles, California 90071-1560
Tel: +1.213.485.1234 Fax: +1.213.891.8763
www.lw.com
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FIRM / AFFILIATE OFFICES
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November 9, 2022
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Motorcar Parts of America, Inc.
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Los Angeles
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Tokyo
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| 2929 California Street |
Madrid
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Washington, D.C.
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| Torrance, California 90503 |
Milan
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| Re: |
Registration Statement on Form S-8 of Motorcar Parts of America, Inc.; 924,200 shares of Common Stock, par value $0.01 per share
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Very truly yours,
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/s/ Latham & Watkins LLP
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