Exhibit 16.1
September 22, 2023
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Ladies and Gentlemen:
We have read Item 4.01(a) of Form 8-K dated September 22, 2023 of The Singing Machine Company, Inc. and are in agreement with the statements contained therein regarding our firm. We have no basis to agree or disagree with other statements of the registrant contained in Item 4.01.
Sincerely,
/s/ EisnerAmper LLP | |
EisnerAmper LLP |