<SEC-DOCUMENT>0001144204-15-056855-index.html : 20151214
<SEC-HEADER>0001144204-15-056855.hdr.sgml : 20151214
<ACCEPTANCE-DATETIME>20150928172232
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-15-056855
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20150928

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Singer Madeline Holdings, Inc.
		CENTRAL INDEX KEY:			0001648428
		STANDARD INDUSTRIAL CLASSIFICATION:	APPAREL & OTHER FINISHED PRODS OF FABRICS & SIMILAR MATERIAL [2300]
		IRS NUMBER:				474452789
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5 BRYANT PARK
		STREET 2:		30TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10018
		BUSINESS PHONE:		646-564-2577

	MAIL ADDRESS:	
		STREET 1:		5 BRYANT PARK
		STREET 2:		30TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10018

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Singer Madeline Holdings, Inc.
		DATE OF NAME CHANGE:	20150717
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: image_001.jpg

</DOCUMENT>
</SEC-DOCUMENT>