    <SEC-DOCUMENT>0001493152-21-022031-index.html : 20210903
    <SEC-HEADER>0001493152-21-022031.hdr.sgml : 20210903
    <ACCEPTANCE-DATETIME>20210903173344
    ACCESSION NUMBER:		0001493152-21-022031
    CONFORMED SUBMISSION TYPE:	S-1
    PUBLIC DOCUMENT COUNT:		14
    FILED AS OF DATE:		20210903
    DATE AS OF CHANGE:		20210903

    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:		S-1
    		SEC ACT:		1933 Act
    		SEC FILE NUMBER:	333-259341
    		FILM NUMBER:		211237586

    	BUSINESS ADDRESS:
    		STREET 1:		6301 NW 5TH WAY, STE 2900
    		CITY:			FORT LAUDERDALE
    		STATE:			FL
    		ZIP:			33309
    		BUSINESS PHONE:		(954) 596-1000

    	MAIL ADDRESS:
    		STREET 1:		6301 NW 5TH WAY, STE 2900
    		CITY:			FORT LAUDERDALE
    		STATE:			FL
    		ZIP:			33309
    </SEC-HEADER>
    <DOCUMENT>
    <TYPE>S-1
    <SEQUENCE>1
    <FILENAME>forms-1.htm
    <TEXT>
    Document 1 - file: forms-1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-5.1
    <SEQUENCE>2
    <FILENAME>ex5-1.htm
    <TEXT>
    Document 2 - file: ex5-1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-10.8
    <SEQUENCE>3
    <FILENAME>ex10-8.htm
    <TEXT>
    Document 3 - file: ex10-8.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-21
    <SEQUENCE>4
    <FILENAME>ex21.htm
    <TEXT>
    Document 4 - file: ex21.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>EX-23.1
    <SEQUENCE>5
    <FILENAME>ex23-1.htm
    <TEXT>
    Document 5 - file: ex23-1.htm

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>6
    <FILENAME>logo_01.jpg
    <TEXT>
    Document 6 - file: logo_01.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>7
    <FILENAME>logo_1.jpg
    <TEXT>
    Document 7 - file: logo_1.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>8
    <FILENAME>ex5-1_1.jpg
    <TEXT>
    Document 8 - file: ex5-1_1.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>9
    <FILENAME>ex5-1_2.jpg
    <TEXT>
    Document 9 - file: ex5-1_2.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>10
    <FILENAME>ex5-1_3.jpg
    <TEXT>
    Document 10 - file: ex5-1_3.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>11
    <FILENAME>ex10-8_001.jpg
    <TEXT>
    Document 11 - file: ex10-8_001.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>12
    <FILENAME>ex10-8_002.jpg
    <TEXT>
    Document 12 - file: ex10-8_002.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>13
    <FILENAME>ex10-8_003.jpg
    <TEXT>
    Document 13 - file: ex10-8_003.jpg

    </DOCUMENT>
    <DOCUMENT>
    <TYPE>GRAPHIC
    <SEQUENCE>14
    <FILENAME>ex10-8_004.jpg
    <TEXT>
    Document 14 - file: ex10-8_004.jpg

    </DOCUMENT>
    </SEC-DOCUMENT>