<SEC-DOCUMENT>0001079973-24-001771.txt : 20241226
<SEC-HEADER>0001079973-24-001771.hdr.sgml : 20241226
<ACCEPTANCE-DATETIME>20241226175147
ACCESSION NUMBER:		0001079973-24-001771
CONFORMED SUBMISSION TYPE:	SCHEDULE 13G
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241226

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Algorhythm Holdings, Inc.
		CENTRAL INDEX KEY:			0000923601
		STANDARD INDUSTRIAL CLASSIFICATION:	PHONOGRAPH RECORDS & PRERECORDED AUDIO TAPES & DISKS [3652]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				953795478
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-48733
		FILM NUMBER:		241581889

	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

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SINGING MACHINE CO INC
		DATE OF NAME CHANGE:	19940523

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			L1 Capital Global Opportunities Master Fund, Ltd.
		CENTRAL INDEX KEY:			0001702202
		ORGANIZATION NAME:           	
		IRS NUMBER:				981241877
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G

	BUSINESS ADDRESS:	
		STREET 1:		161A SHEDDEN ROAD ONE ARTILLERY COURT
		STREET 2:		P.O. BOX 10085
		CITY:			GRAND CAYMAN
		STATE:			E9
		ZIP:			KY1-1001
		BUSINESS PHONE:		646-688-5654

	MAIL ADDRESS:	
		STREET 1:		161A SHEDDEN ROAD ONE ARTILLERY COURT
		STREET 2:		P.O. BOX 10085
		CITY:			GRAND CAYMAN
		STATE:			E9
		ZIP:			KY1-1001
</SEC-HEADER>
<DOCUMENT>
<TYPE>SCHEDULE 13G
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: L1 Capital Global Opportunities Master Fund, Ltd. -->
          <cik>0001702202</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Common Stock, par value $0.01 per share</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>12/17/2024</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0000923601</issuerCik>
        <issuerName>Algorhythm Holdings, Inc.</issuerName>
        <issuerCusip>829322403</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>6301 NW 5th Way, Ste 2900</com:street1>
          <com:city>Fort Lauderdale</com:city>
          <com:stateOrCountry>FL</com:stateOrCountry>
          <com:zipCode>33309</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>L1 Capital Global Opportunities Master Fund, Ltd.</reportingPersonName>
      <citizenshipOrOrganization>E9</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>6016847.00</soleVotingPower>
        <sharedVotingPower>0.00</sharedVotingPower>
        <soleDispositivePower>6016847.00</soleDispositivePower>
        <sharedDispositivePower>0.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>6016847.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>6.4</classPercent>
      <typeOfReportingPerson>FI</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Algorhythm Holdings, Inc.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>6301 NW 5th Way, Ste 2900, Fort Lauderdale, FL 33309</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>L1 Capital Global Opportunities Master Fund, Ltd.</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>161A Shedden Road, 1 Artillery Court
PO Box 10085
Grand Cayman, Cayman Islands KY1-1001</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Caymen Islands</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>(a) The information required by Items 4(a)-(c) is set forth in Rows (5)-(9) and Row (11) of the cover page and is incorporated herein by reference.

(b) The percentage set forth on Row (11) of the cover page for the reporting person is based on 94,164,916 shares of common stock outstanding based upon the Issuer's Prospectus Supplement filed under Rule 424(b)(5) with the SEC on December 18, 2024.

(c) David Feldman and Joel Arber are the Directors of L1 Capital Global Opportunities Master Fund, Ltd. As such, L1 Capital Global Opportunities Master Fund, Ltd., Mr. Feldman, and Mr. Arber may be deemed to beneficially own (as that term is defined in Rule 13d-3 under the Securities Exchange Act of 1934) the issuer's securities described herein. To the extent Mr. Feldman and Mr. Arber are deemed to beneficially own such securities, Mr. Feldman and Mr. Arber disclaim beneficial ownership of these securities for all other purposes.</amountBeneficiallyOwned>
        <classPercent>6.4</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>6,016,847</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>0</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>6,016,847</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>0</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>L1 Capital Global Opportunities Master Fund, Ltd.</reportingPersonName>
      <signatureDetails>
        <signature>/s/ David Feldman</signature>
        <title>David Feldman, Director</title>
        <date>12/26/2024</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
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</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
