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<SEC-DOCUMENT>0001116502-04-002362.txt : 20040928
<SEC-HEADER>0001116502-04-002362.hdr.sgml : 20040928
<ACCEPTANCE-DATETIME>20040928135734
ACCESSION NUMBER:		0001116502-04-002362
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040923
ITEM INFORMATION:		Unregistered Sales of Equity Securities
FILED AS OF DATE:		20040928
DATE AS OF CHANGE:		20040928

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:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24968
		FILM NUMBER:		041049331

	BUSINESS ADDRESS:	
		STREET 1:		6601 LYONS ROAD
		STREET 2:		BLDG A-7
		CITY:			COCONUT CREEK
		STATE:			FL
		ZIP:			33073
		BUSINESS PHONE:		9545961000

	MAIL ADDRESS:	
		STREET 1:		6601 LYONS ROAD BLDG
		CITY:			COCONUT CREEK
		STATE:			FL
		ZIP:			33073
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>singingmachine8k.htm
<DESCRIPTION>CURRENT REPORT
<TEXT>
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<TITLE>bp-jobnumber -- clientname -- form</TITLE>
<META NAME="keywords" CONTENT="Bassett Press, EDGAR, SEC EDGAR Filing Agent">
<META NAME="author" CONTENT="Bassett Press, Inc. 954-928-2862">
<META NAME="date" CONTENT="09/28/2004">
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<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center><B>UNITED STATES</B></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; line-height:14pt; font-family:Times New Roman; font-size:12pt" align=center><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; line-height:14pt; font-family:Times New Roman" align=center><B>Washington, D.C. 20549</B></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman" align=center>_______________</P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman" align=center><BR></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; line-height:16pt; font-family:Times New Roman; font-size:14pt" align=center><B>FORM 8-K</B></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman" align=center><BR></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman" align=center><BR></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman" align=center><BR></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman" align=center><B>CURRENT REPORT</B></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman" align=center><BR></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman" align=center><B>Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</B></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman" align=center><BR></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman" align=center>Date of Report (Date of earliest event reported)<B> &nbsp;September 23, 2004</B></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman" align=center><BR></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman" align=center><BR></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman" align=center><BR></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; line-height:18pt; font-family:Times New Roman; font-size:18pt" align=center><B>THE SINGING MACHINE COMPANY, INC.</B></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; line-height:11pt; font-family:Times New Roman; font-size:9pt" align=center>(Exact name of registrant as specified in its charter)</P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman"><BR></P>
<TABLE style="margin-right:126pt; font-size:10pt" cellspacing=0><TR><TD valign=top><P style="margin:0pt; font-family:Times New Roman"><B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>
</TD><TD valign=top><P style="margin:0pt; font-family:Times New Roman" align=center><B>Delaware</B></P>
</TD><TD valign=top><P style="margin:0pt; font-family:Times New Roman" align=center><B>000-24968</B></P>
</TD><TD valign=top><P style="margin:0pt; font-family:Times New Roman" align=center><B>93-3795478</B></P>
</TD></TR>
<TR><TD valign=top>&nbsp;</TD><TD valign=top><P style="margin:0pt; line-height:11pt; font-family:Times New Roman; font-size:9pt" align=center>(State&nbsp;or&nbsp;Other&nbsp;Jurisdiction</P>
<P style="margin:0pt; line-height:11pt; font-family:Times New Roman; font-size:9pt" align=center>of&nbsp;Incorporation)</P>
</TD><TD valign=top><P style="margin:0pt; line-height:11pt; font-family:Times New Roman; font-size:9pt" align=center>(Commission</P>
<P style="margin:0pt; line-height:11pt; font-family:Times New Roman; font-size:9pt" align=center>File&nbsp;Number)</P>
</TD><TD valign=top><P style="margin:0pt; line-height:11pt; font-family:Times New Roman; font-size:9pt" align=center>(I.R.S.&nbsp;Employer</P>
<P style="margin:0pt; line-height:11pt; font-family:Times New Roman; font-size:9pt" align=center>Identification&nbsp;No.)</P>
</TD></TR>
<TR><TD valign=top>&nbsp;</TD><TD valign=top><P style="margin:0pt; line-height:11pt; font-family:Times New Roman; font-size:9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
</TD><TD valign=top><P style="margin:0pt; line-height:11pt; font-family:Times New Roman; font-size:9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
</TD><TD valign=top><P style="margin:0pt; line-height:11pt; font-family:Times New Roman; font-size:9pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
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</TABLE>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman"><BR></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; line-height:11pt; font-family:Times New Roman; font-size:9pt"><BR></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman"><BR></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman" align=center><B>6601 Lyons Road, Building A-7, Coconut Creek, Florida 33073</B></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; line-height:11pt; font-family:Times New Roman; font-size:9pt" align=center>(Address of Principal Executive Office) (Zip Code)</P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman" align=center><BR></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman" align=center><BR></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman" align=center><B>(954)-596-1000</B></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; line-height:11pt; font-family:Times New Roman; font-size:9pt" align=center>(Registrant&#146;s telephone number, including area code)</P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman" align=center><BR></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman" align=center><BR></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman" align=center><B>Not Applicable</B></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; line-height:11pt; font-family:Times New Roman; font-size:9pt" align=center>(Former Name or Former Address, If Changed Since Last Report.)</P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; padding-right:72pt; width:414pt; font-family:Times New Roman" align=center><BR></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman">Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions: </P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman"><BR></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Wingdings">&#168;<FONT FACE="Times New Roman"> Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) </FONT></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman"><BR></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Wingdings">&#168;<FONT FACE="Times New Roman"> Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) </FONT></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman"><BR></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Wingdings">&#168;<FONT FACE="Times New Roman"> Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17&nbsp;CFR&nbsp;240.14d-2(b)) </FONT></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman"><BR></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Wingdings">&#168;<FONT FACE="Times New Roman"> Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17&nbsp;CFR&nbsp;240.13e-4(c))</FONT></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman" align=center><BR></P>
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<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman" align=center><BR></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman"><BR></P>
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<P style="page-break-before:always; margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; line-height:14pt; font-family:Times New Roman; font-size:12pt"><B>Item 3.02 Unregistered Sales of Equity Securities.</B></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman; font-size:12pt"><BR></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; text-indent:36pt; width:486pt; line-height:14pt; font-family:Times New Roman; font-size:12pt">On September 23, 2004, we issued 400,000 shares of our common stock to Vianale &amp; Vianale, LLP as Escrow Agent for Singing Machine Settlement Fund. These shares were issued as partial consideration for the settlement of the class action lawsuit styled <I>Frank Bielansky, on behalf of himself and all others similarly situated, vs. Salberg &amp; Company, P.A., Edward Steele, John Klecha, April Green and The Singing Machine, Inc.</I> The issuance was exempt from registration pursuant to Section 3(a)(10) of the Securities Act of 1933 because the terms and conditions of the issuance were approved, after a hearing upon the fairness of such terms and conditions at which all persons to whom it was proposed to issue such securities had the right to appear, by the United States District Court for the Southern District of Florida.</P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman; font-size:12pt"><BR></P>
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<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman" align=center>2</P>
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<P style="page-break-before:always; margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman" align=center><B>SIGNATURES</B></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman; font-size:11pt"><BR></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; text-indent:36pt; width:486pt; font-family:Times New Roman">Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.</P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman; font-size:11pt"><BR></P>
<P style="margin-top:0pt; margin-right:126pt; margin-bottom:0pt; width:486pt; font-family:Times New Roman; font-size:11pt"><BR></P>
<TABLE style="margin-right:126pt; font-size:10pt" cellspacing=0><TR><TD valign=top><P style="margin:0pt; font-family:Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
</TD><TD valign=top colspan=2><P style="margin:0pt; font-family:Times New Roman"><B>THE&nbsp;SINGING&nbsp;MACHINE&nbsp;COMPANY,&nbsp;INC.</B></P>
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<TR><TD valign=top>&nbsp;</TD><TD valign=top>&nbsp;</TD><TD valign=top><P style="margin:0pt; font-family:Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
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<TR><TD valign=top><P style="margin:0pt; font-family:Times New Roman">Date:&nbsp;&nbsp;September 28, 2004</P>
</TD><TD valign=top><P style="margin:0pt; font-family:Times New Roman">By:&nbsp;&nbsp;</P>
</TD><TD style="border-bottom:0.5pt solid #000000" valign=top><P style="margin:0pt; font-family:Times New Roman">/s/ Jeff Barocas</P>
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<TR><TD valign=top>&nbsp;</TD><TD valign=top>&nbsp;</TD><TD valign=top rowspan=2><P style="margin:0pt; font-family:Times New Roman">Jeff Barocas</P>
<P style="margin:0pt; font-family:Times New Roman">Chief Financial Officer</P>
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