<SEC-DOCUMENT>0000921895-21-002022-index.html : 20210813
<SEC-HEADER>0000921895-21-002022.hdr.sgml : 20210813
<ACCEPTANCE-DATETIME>20210812184121
ACCESSION NUMBER:		0000921895-21-002022
CONFORMED SUBMISSION TYPE:	SC 13G
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20210813
DATE AS OF CHANGE:		20210812

SUBJECT COMPANY:	

	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:		SC 13G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-48733
		FILM NUMBER:		211169148

	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

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BIGGER CAPITAL FUND L P
		CENTRAL INDEX KEY:			0001288478
		IRS NUMBER:				900131165
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		SC 13G

	BUSINESS ADDRESS:	
		STREET 1:		159 JENNINGS RD
		CITY:			COLD SPRING HARBOR
		STATE:			NY
		ZIP:			11724
		BUSINESS PHONE:		631-987-0235

	MAIL ADDRESS:	
		STREET 1:		159 JENNINGS RD
		CITY:			COLD SPRING HARBOR
		STATE:			NY
		ZIP:			11724
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G
<SEQUENCE>1
<FILENAME>sc13g10022001_08122021.htm
<TEXT>
Document 1 - file: sc13g10022001_08122021.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>ex991to13g10022001_08122021.htm
<TEXT>
Document 2 - file: ex991to13g10022001_08122021.htm

</DOCUMENT>
</SEC-DOCUMENT>