Correspondence 0001493152-23-001686 from Algorhythm Holdings, Inc. (RIME) (CIK 0000923601) (RIME)
Algorhythm Holdings, Inc. (RIME) (CIK 0000923601)
Date: Jan. 17, 2023 · CIK: 0000923601 · Accession: 0001493152-23-001686
AI Filing Summary & Sentiment
File numbers found in text: 333-269183
Letter
The Singing Machine Company, Inc.
NW 5th Way, Suite 2900
Fort Lauderdale, FL 33309
(954) 596-1000
January 17, 2023
Securities and Exchange Commission
Division of Corporation Finance
F Street N.E.
Washington, D.C. 20549
Re: The Singing Machine Company, Inc.
Registration Statement on Form S-3
Filed January 11, 2023
File No. 333-269183
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, The Singing Machine Company, Inc. (the “Company”) hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:00 PM Eastern Time, January 20, 2023, or as soon as practicable thereafter.
Very truly yours,
The Singing Machine Company, Inc.
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The
Singing Machine Company, Inc.
6301
NW 5th Way, Suite 2900
Fort
Lauderdale, FL 33309
(954)
596-1000
January
17, 2023
Securities
and Exchange Commission
Division
of Corporation Finance
100
F Street N.E.
Washington,
D.C. 20549
Re:
The Singing Machine Company, Inc.
Registration Statement on Form S-3
Filed January 11, 2023
File No. 333-269183
Ladies
and Gentlemen:
Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, The Singing Machine Company, Inc. (the “Company”) hereby
respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement
will become effective as of 4:00 PM Eastern Time, January 20, 2023, or as soon as practicable thereafter.
Very truly yours,
The Singing Machine Company, Inc.
By:
/s/ Gary Atkinson
Gary Atkinson
Chief Executive Officer