the singular value decomposition of an $m\times n$ random Gaussian matrix ${\displaystyle \mathbf {M} }$ is a factorization of the form ${\displaystyle \mathbf {U\Sigma V^\ast} }$, ${\displaystyle \mathbf {\Sigma } }$ is an ${\displaystyle m\times n}$ rectangular diagonal matrix with non-negative ordred real numbers on the diagonal, my question is:

What is the distribution of the singular values of $\Sigma $?

can I say that the singular value corresponds to the absolute value of Gaussian variable?