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Registration Statement (Form S-8 No. 333-144883) pertaining to the 2004 Non-Employee Director Stock Option Plan,
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| (2) |
Registration Statement (Form S-8 No. 333-185691) pertaining to the 2010 Incentive Award Plan,
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| (3) |
Registration Statement (Form S-3 No. 333-195585) of Motorcar Parts of America, Inc.,
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Registration Statement (Form S-8 No. 333-205910) pertaining to the 2014 Non-Employee Director Incentive Award Plan and Second Amended and Restated 2010 Incentive Award Plan,
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| (5) |
Registration Statement (Form S-8 No. 333-223685) pertaining to the Third Amended and Restated 2010 Incentive Award Plan,
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| (6) |
Registration Statement (Form S-8 No. 333-248577) pertaining to the Fourth Amended and Restated 2010 Incentive Award Plan, and
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| (7) |
Registration Statement (Form S-8 No. 333-268273) pertaining to the 2022 Incentive Award Plan;
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/s/ Ernst & Young LLP
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Los Angeles, CA
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June 11, 2024
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