X0203 0001143313 NYSE Amex 0000923601 SINGING MACHINE CO INC 000-24968

6601 Lyons Road Bldg A-7 Coconut Creek FL FLORIDA 33073

954-596-1000 Common Stock, $0.01 Value 17 CFR 240.12d2-2(b) Janice O'Neill Senior Vice President - Corporate Compliance 2009-10-29