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United States securities and exchange commission logo





                          September 8, 2021

       Gary Atkinson
       Chief Executive Officer
       Singing Machine Co Inc.
       6301 NW 5th Way, Suite 2900
       Fort Lauderdale FL 33309

                                                        Re: Singing Machine Co
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed September 3,
2021
                                                            File No. 333-259341

       Dear Mr. Atkinson:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Gregory
Herbers at 202-551-8028 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Manufacturing
       cc:                                              Clint Gage
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