The Singing Machine Company, Inc.

6301 NW 5^th Way, Suite 2900

Fort Lauderdale, FL 33309

(954) 596-1000

January 17, 2023

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

Re:	The Singing Machine Company, Inc.
	Registration Statement on Form S-3
	Filed January 11, 2023
	File No. 333-269183

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, The Singing Machine Company, Inc. (the “Company”) hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:00 PM Eastern Time, January 20, 2023, or as soon as practicable thereafter.

Very truly yours,
The Singing Machine Company, Inc.
By:	/s/ Gary Atkinson
	Gary Atkinson
	Chief Executive Officer