# EDGAR Filing Document

**Accession Number:** 0000923601
**File Stem:** 0001493152-23-005064
**Filing Date:** 2023-2
**Character Count:** 5005
**Document Hash:** a1bff84f09a2767745ed93c524c2c0b9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-005064.hdr.sgml**: 20230215

**ACCESSION NUMBER**: 0001493152-23-005064

**CONFORMED SUBMISSION TYPE**: NT 10-Q

**PUBLIC DOCUMENT COUNT**: 1

**CONFORMED PERIOD OF REPORT**: 20221231

**FILED AS OF DATE**: 20230215

**DATE AS OF CHANGE**: 20230214

**EFFECTIVENESS DATE**: 20230215

**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:** NT 10-Q
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-41405
- **FILM NUMBER:** 23632492

**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

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, DC 20549**

**FORM 12b-25**

SEC File Number: 001-41405

CUSIP Number: 829322304

NOTIFICATION OF LATE FILING

(Check one) ☐ Form 10-K ☐ Form 20-F ☐ Form 11-K ☒ Form 10-Q ☐ Form 10-D ☐ Form N-SAR ☐ Form N-CSR

For period ended <u>December 31, 2022</u>

☐ Transition Report on Form 10-K

☐ Transition Report on Form 20-F

☐ Transition Report on Form 11-K

☐ Transition Report on Form 10-Q

For the transition period ended ___________________________

**Nothing in this form shall be construed to imply that the Commission<br> has verified any information contained herein.**

If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:

**PART I**

**REGISTRANT INFORMATION**

Full Name of Registrant <u>The Singing Machine Company, Inc.</u>

Former Name if Applicable <u>N/A</u>

Address of Principal Executive Office (*Street and Number*) <u>6301 NW 5th Way, Suite 2900</u>

City, State and Zip Code <u>Fort Lauderdale, FL 33309</u>

**PART II**

**RULES 12b-25(b) AND (c)**

If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate.)

&nbsp;&nbsp;&nbsp;&nbsp;(a) The
 reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;

☒ (b) The
 subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11–K, Form N-CEN or Form N-CSR,
 or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly
 report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be filed on or before
 the fifth calendar day following the prescribed due date; and

(c) The
 accountant's statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.

**PART III**

**NARRATIVE**

State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-CEN, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

The Registrant is unable to file, without unreasonable effort or expense, its Quarterly Report on Form 10-Q for the quarter ended December 31, 2022. In accordance with Rule 12b-25 of the Securities Exchange Act of 1934, the Registrant will file its Form 10-Q no later than the fifth calendar day following the prescribed due date.

**PART IV**

**OTHER INFORMATION**

(1) Name
 and telephone number of person to contact in regard to this notification.

<u>Gary Atkinson</u> <u>954</u> <u>596-1000</u> <br> (Name) (Area Code) (Telephone Number)

(2) Have
 all other periodic reports required under Section 13 or 15(d) or the Securities Exchange Act of 1934 or Section 30 of the Investment
 Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s)
 been filed? If answer is no, identify report(s). ☒ Yes ☐ No

(3) Is
 it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be
 reflected by the earnings statements to be included in the subject report or portion thereof? ☐ Yes ☒ No

If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.

<u>The Singing Machine Company, Inc.</u>

(Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.

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| | | |
|:---|:---|:---|
| Date: February 14, 2023 | By: | */s/ Gary Atkinson* |
|  | Name: | Gary Atkinson |
|  | Title: | Chief Executive Officer |

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