<SEC-DOCUMENT>0001193125-22-042197-index.html : 20220214
<SEC-HEADER>0001193125-22-042197.hdr.sgml : 20220214
<ACCEPTANCE-DATETIME>20220214171415
ACCESSION NUMBER:		0001193125-22-042197
CONFORMED SUBMISSION TYPE:	SC 13G
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20220214
DATE AS OF CHANGE:		20220214
GROUP MEMBERS:		STEVEN BOYD

SUBJECT COMPANY:	

	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:		SC 13G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-48733
		FILM NUMBER:		22634726

	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

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ARMISTICE CAPITAL, LLC
		CENTRAL INDEX KEY:			0001601086
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G

	BUSINESS ADDRESS:	
		STREET 1:		510 MADISON AVENUE, 7TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		(212) 231-4932

	MAIL ADDRESS:	
		STREET 1:		510 MADISON AVENUE, 7TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G
<SEQUENCE>1
<FILENAME>d275534dsc13g.htm
<DESCRIPTION>SC 13G
<TEXT>
Document 1 - file: d275534dsc13g.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>d275534dex991.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
Document 2 - file: d275534dex991.htm

</DOCUMENT>
</SEC-DOCUMENT>