EXHIBIT 107

Calculation of Filing Fee Tables

Form S-3

(Form Type)

The Singing Machine Company, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

	Security Type	Security Class Title	Fee Calculation or Carry Forward Rule			Amount Registered			Proposed Maximum Offering Price Per Share			Maximum Aggregate Offering Price			Fee Rate		Amount of Registration Fee		Carry Forward Form Type	Carry Forward File Number	Carry Forward Initial effective date	Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward
Newly Registered Securities
Fees previously paid	Equity	Common Stock, par value $0.01 per share		457	(o)		(1	)		(1	)		-			-		-
	Equity	Preferred Stock, par value $1.00 per share		457	(o)		(1	)		(1	)		-			-		-
	Other	Debt Securities		457	(o)		(1	)		(1	)		-			-		-
	Other	Warrants		457	(o)		(1	)		(1	)		-			-		-
	Other	Rights		457	(o)		(1	)		(1	)		-			-		-
	Other	Units		457	(o)		(1	)		(1	)		-			-		-
	Unallocated (Universal) Shelf	-		457	(o)	$	50,000,000			-		$	50,000,000	(2)	$	0.00011020	$	5,510
	Total Offering Amounts											$	50,000,000	(2)	$	0.00011020	$	5,510
	Total Fees Previously Paid
	Total Fee Offsets
	Net Fee Due																$	5,510

(1)

An indeterminate number or aggregate principal amount, as applicable, of securities of each identified class is being registered as may from time to time be offered on a primary basis at indeterminate prices, including an indeterminate number or amount of securities that may be issued upon the exercise, settlement, exchange or conversion of securities offered hereunder. Separate consideration may or may not be received for securities that are issuable upon conversion of, or in exchange for, or upon exercise of, convertible or exchangeable securities. Pursuant to Rule 416 under the Securities Act of 1933, as amended, or the Securities Act, this registration statement shall also cover any additional securities of the registrant that become issuable by reason of any splits, dividends or similar transactions or anti-dilution adjustments.

(2)

Estimated solely for the purpose of calculating the registration fee. Subject to Rule 462(b) under the Securities Act, the aggregate initial offering price of all securities issued by the registrant pursuant to this registration statement will not exceed $50,000,000.