January 12, 2011
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Attn: | Sharon Virga |
Kyle Moffatt
Re: The Singing Machine Company, Inc. File No. 0-24968
Ladies and Gentlemen:
Regarding your letter to The Singing Machine Company, Inc. (the “Company”) dated December 21, 2010 we respectfully request an additional 5 business days from our last correspondence dated January 3, 2011. We will respond to all comments no later than January 19, 2011.
Sincerely,
/s/ Gary Atkinson
Gary Atkinson
Chief Executive Officer