U.S. Auto Parts Network Inc., No. 59 in the Internet Retailer Top 500 Guide, a web retailer of vehicle parts, reported sales gains in Q3 with or without including last year’s acquisition of JC Whitney.

For the quarter ended Oct. 1, U.S. Auto Parts reported:

• Sales, including JC Whitney, were about $78.5 million, up by 8.6% from $72.3 million in Q3 2010.
• Sales excluding $19.2 million of revenue from the acquisition of J.C. Whitney were about $59.4 million, up by 1.2% from $58.7 million.
• Net loss was $5.3 million, compared with a Q3 2010 net loss of $13.0 million.
• Average order value was $122, up 0.8% from $121.
• Conversion rate declined year over year from 1.67% to 1.57%.
• Total number of orders grew 13.7% to about 662,000 from about 582,000 in the second quarter of 2010.

“As of a few weeks ago, we completed the full technology integration of JC Whitney and look forward to reversing negative trends in that business that occurred while we were focused on completing the integration,” says Shane Evangelist, CEO.

For the first nine months:

• Sales with JC Whitney were $249.8 million, up by 37.4% from $181.8 million in the first nine months of 2010.
• The company didn’t break out revenue excluding Whitney for the first three quarters, but based on previous earnings reports Internet Retailer calculates sales were about $182.7 million, up by 8.6% from about $168.2 million.
• Net loss was $8.1 million, compared with a net loss of $11.0 million.

U.S. Auto Parts acquired J.C. Whitney in August 2010 in a deal valued at about $38.5 million.