The Singing Machine Company, Inc.
6301 NW 5th Way, Suite 2900
Fort Lauderdale FL 33309
September 13, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
| Re: | The Singing Machine Company, Inc. Registration Statement on Form S-1, Filed September 3, 2021 File No. 333-259341 |
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, The Singing Machine Company, Inc. (the “Company”) hereby respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 5:00 PM on September 15, 2021, or as soon thereafter as is practicable.
The Company also requests the Commission confirm the effective date and time of the Registration Statement in writing.
Very truly yours, | ||
The Singing Machine Company, Inc. | ||
| By: | /s/ Gary Atkinson | |
| Name: | Gary Atkinson | |
| Title: | Chief Executive Officer | |
