Exhibit 21
Subsidiaries
of
The Singing Machine Company, Inc.
| Name of Subsidiary | Jurisdiction of Incorporation | |
| SMC (HK) Limited | Hong Kong company | |
| SMC Logistics, Inc. | California | |
| SMC-Music, Inc. | Florida | |
| MICS Hospitality Holdings, Inc. | Delaware | |
| MICS Hospitality Management, LLC | Delaware | |
| MICS Nomad, LLC | Delaware |
