# EDGAR Filing Document

**Accession Number:** 0000923601
**File Stem:** 0001493152-23-001686
**Filing Date:** 2023-1
**Character Count:** 1924
**Document Hash:** ab92b2b2fe8ca7bd799d7038f28a583c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-001686.hdr.sgml**: 20230217

**ACCESSION NUMBER**: 0001493152-23-001686

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230117

**FILER**: 

**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:** CORRESP

**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

**The Singing Machine Company, Inc.**

**6301 NW 5<sup>th</sup> Way, Suite 2900**

**Fort Lauderdale, FL 33309**

**(954) 596-1000**

January 17, 2023

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| Re: | The Singing Machine Company, Inc. |
|  | Registration Statement on Form S-3 |
|  | Filed January 11, 2023 |
|  | File No. 333-269183 |

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Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, The Singing Machine Company, Inc. (the "Company") hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:00 PM Eastern Time, January 20, 2023, or as soon as practicable thereafter.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| The Singing Machine Company, Inc. | The Singing Machine Company, Inc. |
| By: | */s/ Gary Atkinson* |
|  | Gary Atkinson |
|  | Chief Executive Officer |

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