<SEC-DOCUMENT>0001493152-21-022031-index.html : 20210903
<SEC-HEADER>0001493152-21-022031.hdr.sgml : 20210903
<ACCEPTANCE-DATETIME>20210903173344
ACCESSION NUMBER:		0001493152-21-022031
CONFORMED SUBMISSION TYPE:	S-1
PUBLIC DOCUMENT COUNT:		14
FILED AS OF DATE:		20210903
DATE AS OF CHANGE:		20210903

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:		S-1
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-259341
		FILM NUMBER:		211237586

	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>S-1
<SEQUENCE>1
<FILENAME>forms-1.htm
<TEXT>
Document 1 - file: forms-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>ex5-1.htm
<TEXT>
Document 2 - file: ex5-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-10.8
<SEQUENCE>3
<FILENAME>ex10-8.htm
<TEXT>
Document 3 - file: ex10-8.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>4
<FILENAME>ex21.htm
<TEXT>
Document 4 - file: ex21.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>5
<FILENAME>ex23-1.htm
<TEXT>
Document 5 - file: ex23-1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>logo_01.jpg
<TEXT>
Document 6 - file: logo_01.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>logo_1.jpg
<TEXT>
Document 7 - file: logo_1.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>8
<FILENAME>ex5-1_1.jpg
<TEXT>
Document 8 - file: ex5-1_1.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>9
<FILENAME>ex5-1_2.jpg
<TEXT>
Document 9 - file: ex5-1_2.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>10
<FILENAME>ex5-1_3.jpg
<TEXT>
Document 10 - file: ex5-1_3.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>11
<FILENAME>ex10-8_001.jpg
<TEXT>
Document 11 - file: ex10-8_001.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>12
<FILENAME>ex10-8_002.jpg
<TEXT>
Document 12 - file: ex10-8_002.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>13
<FILENAME>ex10-8_003.jpg
<TEXT>
Document 13 - file: ex10-8_003.jpg

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>14
<FILENAME>ex10-8_004.jpg
<TEXT>
Document 14 - file: ex10-8_004.jpg

</DOCUMENT>
</SEC-DOCUMENT>