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): May 9, 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
1065 Avenue of the Americas
New York, New York 10018
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):

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

Item 5.02 Departure of Principal Officer.

Mr. Danny Zheng informed The Singing Machine Company, Inc. (“the Company”) on May 9, 2008 that he is resigning from his position of Chief Financial Officer effective May 23, 2008. Mr. Zheng cites the need to devote more time to pursuing his MBA and time with his family as the principal reasons for his resignation. Mr. Zheng 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 has decided to amicably terminate Mr. Zheng’s employment contract and has no immediate plans to appoint a replacement for him.

Item 9.01 Financial Statements and Exhibits.

 
(a)
Exhibits.

Exhibit Number
  
Description
99.1
  
Press Release, dated May 12, 2008 issued by The Singing Machine Company, Inc. (Filed herewith).
 
 
 
 

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: May 12, 2008 /s/ Anton Handal
 
Anton Handal
Chief Executive Officer