Notification of inability to timely file Form 10-Q or 10-QSB



STYLE="font: 10pt Times New Roman, Times, Serif">



























UNITED
STATES





SECURITIES
AND EXCHANGE COMMISSION





WASHINGTON,
D.C. 20549











FORM
12b-25
















Commission
File Number 000-24968








NOTIFICATION
OF LATE FILING



























[  ]
Form 10-K






[  ]
Form 11-K






[  ]
Form 20-F






[X]
Form 10-Q



[  ]
Form N-SAR


























For
Period Ended: December 31, 2020





















[  ]
Transition Report on Form 10-K






[  ]
Transition Report on Form 10-Q



[  ]
Transition Report on Form 20-F






[  ]
Transition Report on Form N-SAR








For
the Transition Period Ended: _______________________________________








Nothing
in this form shall be construed to imply that the Commission has verified any information contained herein.








If
the notification relates to a portion of the filing checked above, identify the item(s) to which the notification relates:_______________________________________________________________________________________________








PART
I





REGISTRANT
INFORMATION






























Full
name of registrant






The
Singing Machine Company, Inc.



Former
name if applicable









Address
of principal executive office






6301
NW 5

th

Way, Suite 2900



City,
state and zip code






Fort
Lauderdale, Florida 33309















































PART
II






RULE
12b-25 (b) AND (c)











If
the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule
12b-25 (b), the following should be completed. (Check box if appropriate.)



























(a)




The
reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;



[X]




(b)




The
subject annual report, semi-annual report, transition report on Form 10-K, 20-F, 11-K or Form 10-Q, or portion thereof will be
filed on or before the 15

th

calendar day following the prescribed due date; or the subject quarterly report or transition
report on Form 10-Q, or portion thereof will be filed on or before the fifth calendar day following the prescribed due date; and







(c)



The
accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.







PART
III





NARRATIVE








State
below in reasonable detail the reasons why Form 10-K, 11-K, 20-F, 10-Q, N-SAR or the transition report portion thereof could not
be filed within the prescribed time period.








As
previously disclosed on Form8-K filed with the SEC on January 29, 2021, the Company is in the process of filing restatements for
the following financial statements:















(i)



audited
consolidated financial statements for the fiscal years ended March 31, 2020 and 2019,;











(ii)



The
unaudited condensed consolidated financial statements as of and for each of the interim
periods ended September 30, 2020 and 2019, June 30, 2020 and 2019 and December 31, 2019
(the “Restated Periods”)








Due
to delays brought about from preparing the Restated Periods, the registrant expects to file its quarterly report for period ended
December 31, 2020 as well as the Restated Periods, no later than five days after the original due date of the December 31, 2020
quarterly report.








Part
IV




Other
Information








(1)
Name and telephone number of person to contact in regard to this notification

























Gary
Atkinson, CEO






(954)






596-1000




(Name)






(Area
Code)






(Telephone
Number)









(2)
Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the
Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file
such report(s) been filed? If the answer is no, identify report(s).








[X]
Yes [  ] No








(3)
Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year
will be reflected by the earnings statements to be included in the subject report or portion thereof?








[  ]
Yes [X] No








If
so: attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons
why a reasonable estimate of the results cannot be made.
































The
Singing Machine Company, Inc.






Name
of Registrant as Specified in Charter.








Has
caused this notification to be signed on its behalf by the undersigned thereunto duly authorized.
























Date:
February 17, 2021



By:




/s/
Gary Atkinson










Gary
Atkinson









Chief
Executive Officer




















The above information was disclosed in a filing to the SEC. To see the filing, click here.

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Other recent filings from the company include the following:

Other definitive information statements - Oct. 26, 2021
Other preliminary information statements - Oct. 13, 2021

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