# EDGAR Filing Document

**Accession Number:** 0000923601
**File Stem:** 0000000000-23-000481
**Filing Date:** 2023-1
**Character Count:** 3145
**Document Hash:** feccef47d338dac3d2ff3967e9f749b7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000481.hdr.sgml**: 20230217

**ACCESSION NUMBER**: 0000000000-23-000481

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230118

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SINGING MACHINE CO INC
- **CENTRAL INDEX KEY:** 0000923601
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHONOGRAPH RECORDS & PRERECORDED AUDIO TAPES & DISKS [3652]
- **IRS NUMBER:** 953795478
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 6301 NW 5TH WAY, STE 2900
- **CITY:** FORT LAUDERDALE
- **STATE:** FL
- **ZIP:** 33309
- **BUSINESS PHONE:** (954) 596-1000

**MAIL ADDRESS:**
- **STREET 1:** 6301 NW 5TH WAY, STE 2900
- **CITY:** FORT LAUDERDALE
- **STATE:** FL
- **ZIP:** 33309

## Text-Extract

```

United States securities and exchange commission logo

                          January 18, 2023

       Gary Atkinson
       Chief Executive Officer
       SINGING MACHINE CO INC
       6301 NW 5th Way, Suite 2900
       Fort Lauderdale, FL 33309

                                                        Re: SINGING MACHINE CO
INC
                                                            Registration
Statement on Form S-3
                                                            Filed January 11,
2023
                                                            File No. 333-269183

       Dear Gary Atkinson:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Eranga
Dias at 202-551-8107 with any questions.

                          Sincerely,

                          Division of Corporation Finance

                          Office of Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

January 18, 2023

Gary Atkinson
Chief Executive Officer
SINGING MACHINE CO INC
6301 NW 5th Way, Suite 2900
Fort Lauderdale, FL 33309

Re: SINGING MACHINE CO INC
Registration Statement on Form S-3
Filed January 11, 2023
File No. 333-269183

Dear Gary Atkinson:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Eranga Dias at 202-551-8107 with any questions.

Sincerely,

Division of Corporation Finance
Office of Manufacturing