UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 8-K

CURRENT REPORT
Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): February 4, 2008

THE SINGING MACHINE COMPANY, INC.
(Exact name of registrant as specified in its charter)

Delaware
0-24968
95-3795478
(State or other jurisdiction
(Commission File Number)
(IRS Employer
of incorporation)
 
Identification No.)

6601 Lyons Road, Bldg. A-7, Coconut Creek, Florida 33073 
(Address of principal executive offices and Zip Code)

Registrant's telephone number, including area code (954) 596-1000

Copies to:
Darrin M. Ocasio, Esq.
Sichenzia Ross Friedman Ference LLP
61 Broadway, 32nd Floor
New York, New York 10006
Phone: (212) 930-9700
Fax: (212) 930-9725

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 
Item 5.02. Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers.

On February 4, 2008, Mr. Jay Bauer informed The Singing Machine Company, Inc. (the “Company”) that he was resigning from his position as a member of the Board of Directors of the Company effective immediately. A copy of Mr. Bauer’s letter of resignation is attached hereto as Exhibit 99.1. Mr. Bauer did not resign as the result of any disagreement with the Company on any matter relating to the Company's operations, policies or practices. The Company’s Board of Directors has no immediate plans to appoint a replacement for Mr. Bauer.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits

Exhibit Number
  
Description
99.1
  
Mr. Jay Bauer Letter of Resignation dated February 4, 2008. 



SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 
THE SINGING MACHINE, COMPANY, INC.
   
   
Date: February 6, 2008
/s/ Anton Handal                       
 
Anton Handal
 
Chief Executive Officer