THE SINGING MACHINE COMPANY, INC.

6601 Lyons Road, Building A-7

Coconut Creek, Florida 33073

April 13, 2007

VIA EDGAR AND FACSIMILE (202) 772-9204

Mail Stop 3561

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn: John Fieldsend, Esq.

Re:	The Singing Machine Company, Inc.
	Registration Statement on Form S-3
	Filed October 25, 2006
	File No. 333-138188

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), The Singing Machine Company, Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:00 p.m., Eastern Time, on Monday, April 16, 2007, or as soon thereafter as possible.

We hereby acknowledge the following:

· that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

· the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

· the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

The Singing Machine Company, Inc.
By:	/s/ Danny Zheng
	Name: Danny Zheng
	Title: Interim Chief Executive Officer and Chief Financial Officer