0001493152-24-048287.txt : 20250103 0001493152-24-048287.hdr.sgml : 20250103 20241202160518 ACCESSION NUMBER: 0001493152-24-048287 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20241202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Algorhythm Holdings, Inc. CENTRAL INDEX KEY: 0000923601 STANDARD INDUSTRIAL CLASSIFICATION: PHONOGRAPH RECORDS & PRERECORDED AUDIO TAPES & DISKS [3652] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 953795478 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6301 NW 5TH WAY, STE 2900 CITY: FORT LAUDERDALE STATE: FL ZIP: 33309 BUSINESS PHONE: (954) 596-1000 MAIL ADDRESS: STREET 1: 6301 NW 5TH WAY, STE 2900 CITY: FORT LAUDERDALE STATE: FL ZIP: 33309 FORMER COMPANY: FORMER CONFORMED NAME: SINGING MACHINE CO INC DATE OF NAME CHANGE: 19940523 CORRESP 1 filename1.htm

ALGORHYTHM HOLDINGS, INC.

6301 NW 5th Way, Suite 2900

Fort Lauderdale, FL 33309

December 2, 2024

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

	Re:	Algorhythm Holdings, Inc.
		Registration Statement on Form S-1 (the “Registration Statement”)
		File No. 333-283178

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Algorhythm Holdings, Inc. hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:30 PM Eastern Time, Wednesday, December 4, 2024, or as soon as practicable thereafter.

	Very truly yours,

	Algorhythm Holdings, Inc.

	By:	/s/ Gary Atkinson
		Gary Atkinson
		Chief Executive Officer