SEC Comment Letter 0000000000-23-000481 to Algorhythm Holdings, Inc. (RIME) (CIK 0000923601) (RIME)
Algorhythm Holdings, Inc. (RIME) (CIK 0000923601)
Date: Jan. 18, 2023 · CIK: 0000923601 · Accession: 0000000000-23-000481
AI Filing Summary & Sentiment
File numbers found in text: 333-269183
Letter
United States securities and exchange commission logo January 18, 2023 Gary Atkinson Chief Executive Officer SINGING MACHINE CO INC 6301 NW 5th Way, Suite 2900 Fort Lauderdale, FL 33309 Re:SINGING MACHINE CO INC Registration Statement on Form S-3 Filed January 11, 2023 File No. 333-269183 Dear Gary Atkinson: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Eranga Dias at 202-551-8107 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
January 18, 2023
Gary Atkinson
Chief Executive Officer
SINGING MACHINE CO INC
6301 NW 5th Way, Suite 2900
Fort Lauderdale, FL 33309
Re:SINGING MACHINE CO INC
Registration Statement on Form S-3
Filed January 11, 2023
File No. 333-269183
Dear Gary Atkinson:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Eranga Dias at 202-551-8107 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing