0001144204-11-001918.txt : 20110426 0001144204-11-001918.hdr.sgml : 20110426 20110112151819 ACCESSION NUMBER: 0001144204-11-001918 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20110112 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

 
January 12, 2011



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:

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
 
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