Attached files

file filename
EXCEL - IDEA: XBRL DOCUMENT - SINGING MACHINE CO INCFinancial_Report.xls
10-Q - SINGING MACHINE CO INCv230449_10q.htm
EX-31.2 - SINGING MACHINE CO INCv230449_ex31-2.htm
EX-32.1 - SINGING MACHINE CO INCv230449_ex32-1.htm
EX-31.1 - SINGING MACHINE CO INCv230449_ex31-1.htm

EXHIBIT 32.2

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO SECTION 906
OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of The Singing Machine Company, Inc. (the "Company") on Form 10-Q for the period ended June 30, 2011 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Carol Lau, Interim Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

A signed original of this written statement required by Section 906 has been provided to The Singing Machine Company, Inc. and will be retained by The Singing Machine Company, Inc. and furnished to the Securities and Exchange Commission or its staff upon request.
 
 
/S/ Carol Lau
   
 
Carol Lau
 
Interim Chief Financial Officer
 
(Principal Accounting and Financial Officer)
 
Date: August 9, 2011