The Singing Machine Company, Inc.
6301 NW 5th 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
| Re: | The Singing Machine Company, Inc. | |
| Registration Statement on Form S-3 | ||
| Filed January 11, 2023 | ||
| File No. 333-269183 |
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.
| Very truly yours, | ||
| The Singing Machine Company, Inc. | ||
| By: | /s/ Gary Atkinson | |
| Gary Atkinson | ||
| Chief Executive Officer | ||
