January
12, 2011
Securities
and Exchange Commission
100 F
Street N.E.
Washington,
D.C. 20549
Kyle
Moffatt
Re: The Singing Machine
Company, Inc. File No. 0-24968
Ladies
and Gentlemen:
Regarding
your letter to The Singing Machine Company, Inc. (the “Company”) dated December
21, 2010 we respectfully request an additional 5 business days from our last
correspondence dated January 3, 2011. We will respond to all comments
no later than January 19, 2011.
Sincerely,
/s/ Gary
Atkinson
Gary
Atkinson
Chief
Executive Officer