0001144204-10-064208.txt : 20110426 0001144204-10-064208.hdr.sgml : 20110426 20101201092432 ACCESSION NUMBER: 0001144204-10-064208 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20101201 FILER: 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: CORRESP BUSINESS ADDRESS: STREET 1: 6601 LYONS ROAD STREET 2: BLDG A-7 CITY: COCONUT CREEK STATE: FL ZIP: 33073 BUSINESS PHONE: 9545961000 MAIL ADDRESS: STREET 1: 6601 LYONS ROAD BLDG CITY: COCONUT CREEK STATE: FL ZIP: 33073 CORRESP 1 filename1.htm Unassociated Document
 
December 01, 2010

 
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C.  20549

Attn: 
Sharon Virga
Kyle Moffatt

Re: The Singing Machine Company, Inc. File No. 0-24968

Ladies and Gentlemen:

We are in receipt of your letter to The Singing Machine Company, Inc. (the “Company”) dated November 17, 2010.  Due to the recent holiday and conflict in key officers’ travel schedules we are requesting an additional 10 business days to provide your requested information.  We will respond to your letter no later than December 14, 2010.

Sincerely,
 
 
/s/ Gary Atkinson
Chief Executive Officer
 
 
 

 
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