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<SEC-DOCUMENT>0000943440-99-000069.txt : 19990701
<SEC-HEADER>0000943440-99-000069.hdr.sgml : 19990701
ACCESSION NUMBER:		0000943440-99-000069
CONFORMED SUBMISSION TYPE:	NT 10-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	19990331
FILED AS OF DATE:		19990630

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-K
		SEC ACT:		
		SEC FILE NUMBER:	000-24968
		FILM NUMBER:		99656578

	BUSINESS ADDRESS:	
		STREET 1:		3101 N W 25TH AVENUE
		CITY:			POMPANO
		STATE:			FL
		ZIP:			33069
		BUSINESS PHONE:		9549688006

	MAIL ADDRESS:	
		STREET 1:		3101 N W 25TH AVENUE
		CITY:			POMPANO BEACH
		STATE:			FL
		ZIP:			33069
</SEC-HEADER>
<DOCUMENT>
<TYPE>NT 10-K
<SEQUENCE>1
<TEXT>

                          UNITED STATES
                SECURITIES AND EXCHANGE COMMISSION
                      Washington, D.C. 20549

                           FORM 12b-25

NOTIFICATION OF LATE FILING           SEC FILE NUMBER: 0-24968

                                      CUSIP NUMBER: 829322304

[X]Form 10-K [ ]Form 20-F  [ ] Form 11-K  [ ] Form 10-Q
[ ]Form N-SAR

For Period Ended: March 31, 1999
[ ] Transition Report on Form 10-K
[ ] Transition Report on Form 20-F
[ ] Transition Report on Form 11-K
[ ] Transition Report on Form 10-Q
[ ] Transition Report on Form N-SAR
For the Transition Period Ended:

     Read Attached Instruction Sheet Before Preparing Form.  Please
Print or Type.  Nothing in this form shall be construed to imply
that the Commission 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
     Former Name if Applicable

     THE SINGING MACHINE COMPANY, INC.

Address of Principal Office (Street and Number)

     3101 N.W. 25th AVENUE

City, State and Zip Code

     POMPANO BEACH, FLORIDA 33069


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)

[X] (a)   The reasons described in reasonable detail in Part III of
          this form could not be eliminated without unreasonable
          effort or expense.
[X] (b)   The subject annual report, semi-annual report, transition
          report on Form 10-K, Form 20-F, 11-K or Form N-SAR, or
          portion thereof, will be filed on or before the fifteenth


<PAGE>

          calendar day following the prescribed due date; or the
          subject quarterly report or transition report on Form 10-
          Q, or portion thereof will be filed on or before the
          fifth calendar day following the prescribed due date; and
[X] (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,
10-Q, N-SAR, or the transition report or portion thereof, could not
be filed within the prescribed time period.

     The delay in filing the Company's 10KSB for the period
     ending 3/31/99 is due to information required from
     outside sources to meet requirements of "fresh start
     accounting" caused by the Company's reorganization.


PART IV - OTHER INFORMATION

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

     John Klecha                      (954)        968-8006
     (Name)                        (Area Code) Telephone Number)

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

     [X] 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 in the earnings statement to be
     included in the subject report or portion thereof?

     [ ] Yes        [X] 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.

     THE SINGING MACHINE COMPANY, INC. has caused this notification
to be signed on its behalf by the undersigned hereunto duly authorized.



Date: June 24, 1999                BY:/s/John Klecha
                                      John Klecha,
                                      Chief Financial Officer

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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