<SEC-DOCUMENT>0001493152-24-048288-index.html : 20250103
<SEC-HEADER>0001493152-24-048288.hdr.sgml : 20250103
<ACCEPTANCE-DATETIME>20241202160518
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001493152-24-048288
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20241202

FILER:

	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:		CORRESP

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
</SEC-DOCUMENT>