CARSON, Calif. — U.S. Auto Parts Network, one of the largest online providers of automotive aftermarket parts and accessories, has reported net sales for the second quarter ended July 2, of $84.3 million compared with second quarter 2010 net sales of $53.2 million.

Excluding $24.8 million of revenues from the acquisition of J.C. Whitney, legacy net sales were $59.5 million, an increase of 11.8 percent over second quarter 2010 net sales. Second quarter 2010 net sales includes the impact of a $2 million non-cash reduction of reported sales from a change in the company’s revenue recognition. Excluding the impact of the change in revenue recognition on second quarter 2010 sales, legacy net sales for second quarter 2011 increased 7.8 percent. Second quarter 2011 net loss was $2.6 million or 8 cents per share, compared with second quarter 2010 net income of $0.5 million, or 1 cent per diluted share.

Second quarter net loss includes a net loss of $4.1 million or 13 cents per share related to J.C. Whitney, of which $1.5 million of the loss, net of tax, was attributable to restructuring and integration  expenses.

“Our business faced some difficult headwinds in the quarter and while we did not achieve the top line growth we would like or expect, we did manage to grow both sales and adjusted EBITDA for our legacy business in the quarter,” said CEO Shane Evangelist. “We also made considerable progress integrating J.C. Whitney and anticipate the technology integration being completed by the end of this quarter.”

Gross profit for the second quarter of 2011 increased 54.5 percent from the second quarter of 2010. Excluding the acquisition of J.C. Whitney, gross profit was $20.2 million, an increase of 9.9 percent.