What changed in this filing

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Item 5. Other Information

2023-11-20 compared with 2023-08-18 · 15 added, 31 removed, 15 unchanged (75% of the section changed)

OTHER INFORMATION

of Incorporation of the Singing Machine filed with the Delaware Secretary of State on February 15, 1994 and amendments through April

15, 1999 (incorporated by reference to Exhibit 3.1 in the Singing Machine’s registration statement on Form SB-2 filed with

the SEC on March 7, 2000).

of Amendment to Certificate of Incorporation filed with the Delaware Secretary of State on September 29, 2000 (incorporated by reference

to Exhibit 3.1 in the Singing Machine’s Quarterly Report on Form 10-QSB for the period ended September 30, 1999 filed with

the SEC on November 14, 2000).

Certificate of Amendment to Certificate of Incorporation filed with the Delaware Secretary of State on March 27, 2001 (incorporated

by reference to Exhibit 3.13 in the Singing Machine’s registration statement on Form SB-2 filed with the SEC on April 11, 2001).

Certificate of Amendment to Certificate of Incorporation filed with the Delaware Secretary of State on April 4, 2001 (incorporated

by referenced to Exhibit 3.12 in the Singing Machine’s registration statement on Form SB-2 filed with the SEC on April 11,

of Correction to Corrected Certificate of Amendment to Certificate of Incorporation filed with the Delaware Secretary of State on

April 20, 2001 (incorporated by reference to the Singing Machine’s Annual Report on Form 10-K filed with the SEC on July 14,

of Amendment to the Certificate of Incorporation filed with the Delaware Secretary of State on January 27, 2006 (incorporated by

reference to the Singing Machine’s Annual Report on Form 10-K filed with the SEC on July 14, 2022).

for Renewal and Revival of Charter filed with Delaware Secretary of State on September 25, 2012 (incorporated by reference to the

Singing Machine’s Annual Report on Form 10-K filed with the SEC on July 14, 2022).

of Amendment of Certificate of Incorporation filed with the Delaware Secretary of State on May 19, 2022 (incorporated by reference

to the Singing Machine’s Current Report on Form 8-K filed with the SEC on May 25, 2022).

By-Laws of the Singing Machine (incorporated by reference to Exhibit 3.14 in the Singing Machine’s Annual Report on Form 10-KSB

for the year ended March 31, 2001 filed with the SEC on June 29, 2001).

Waiver and First Amendment to Credit and Security Agreement by and among The Singing Machine Company, Inc., SMC Logistics, Inc.

and Fifth Third Bank, dated May 19, 2023 (incorporated by reference to the Singing Machine’s Current Report on Form 8-K filed with the SEC on May 25, 2023).

Certification of Gary Atkinson, Chief Executive Officer, pursuant to Rule 13a-14(a) and 15d-14(a) of the Securities Exchange Act of 1934, as amended.

Certification of Lionel Marquis, Chief Financial Officer, pursuant to Rule 13a-14(a) and 15d-14(a) of the Securities Exchange Act of 1934, as amended.

Certification of the Chief Executive Officer pursuant to Rules 13a-14(b) or 15d-14(b) of the Securities Exchange Act, as amended, and 18 U.S.C.

Section 1350.

Certification of the Chief Financial Officer pursuant to Rules 13a-14(b) or 15d-14(b) of the Securities Exchange Act, as amended, and 18 U.S.C.

Section 1350.

Agreement of Lease by and between MICS Nomad, LLC and OAC 111 Flatiron, LLC and OAC Adelphi, LLC, dated August 1, 2023 (incorporated by reference to Exhibit 10.1 in the Singing Machine’s Current Report on Form 8-K filed with the SEC on August 24, 2023).

Full Lease Guaranty by The Singing Machine Company, Inc.

in favor of OAC 111 Flatiron, LLC and OAC Adelphi, LLC, dated August 23, 2023 (incorporated by reference to Exhibit 10.2 in the Singing Machine’s Current Report on Form 8-K filed with the SEC on August 24, 2023).

Waiver and Second Amendment to Credit and Security Agreement dated August 30, 2023 (incorporated by reference to Exhibit 10.1 in the Singing Machine’s Current Report on Form 8-K filed with the SEC on September 1, 2023).

Certification of Chief Executive Officer required by Rule 13a-14(a) or 15d-14(a).

Certification of Chief Financial Officer required by Rule 13a-14(a) or 15d-14(a).

Certification of Chief Executive Officer and Chief Financial Officer required by Rule 13a-14(b) or Rule 15d-14(b) and Section 1350 of Chapter 63 of Title 18 of the United States Code.

XBRL Instance Document

5 unchanged sentences

Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)

schedules and exhibits have been omitted pursuant to Items 601(a)(5) and 601(b)(2) of Regulation S-K.

The Company will furnish supplementally

a copy of any omitted schedule or exhibit to the Securities and Exchange Commission upon request.

The Company may request confidential

treatment pursuant to Rule 24b-2 of the Securities Exchange Act of 1934, as amended, for any schedules or exhibits so furnished.

to the requirements of the Securities and Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf

1 unchanged sentence

SINGING MACHINE COMPANY, INC.

August 18, 2023

November 20, 2023

Gary Atkinson

Executive Officer

(Principal Executive Officer)

Executive Officer)

Lionel Marquis

Financial Officer

(Principal Financial and Accounting Officer)

Financial and Accounting Officer)

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-Q

Item 5. Other Information