<SEC-DOCUMENT>0001144204-14-043302-index.html : 20140716
<SEC-HEADER>0001144204-14-043302.hdr.sgml : 20140716
<ACCEPTANCE-DATETIME>20140716111945
ACCESSION NUMBER:		0001144204-14-043302
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		4
CONFORMED PERIOD OF REPORT:	20140714
ITEM INFORMATION:		Entry into a Material Definitive Agreement
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20140716
DATE AS OF CHANGE:		20140716

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:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24968
		FILM NUMBER:		14977356

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>v383942_8k.htm
<DESCRIPTION>FORM 8-K
<TEXT>
Document 1 - file: v383942_8k.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>v383942_ex99-1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
Document 2 - file: v383942_ex99-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>3
<FILENAME>v383942_ex99-2.htm
<DESCRIPTION>EXHIBIT 99.2
<TEXT>
Document 3 - file: v383942_ex99-2.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>4
<FILENAME>v383942_ex99-3.htm
<DESCRIPTION>EXHIBIT 99.3
<TEXT>
Document 4 - file: v383942_ex99-3.htm

</DOCUMENT>
</SEC-DOCUMENT>