DIGITAL ALLY, INC.

Regulatory Filings • Jan 21, 2025

CORRESP 1 filename1.htm

DIGITAL ALLY, INC.

14001 Marshall Drive Lenexa, KS 66215

January 21, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

100 F St., NE

Washington, D.C. 20549

RE:
File
No. 333-284092
Registration
Statement on Form S-1

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Digital Ally, Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to accelerate the effective date of the above-referenced registration statement (the “Registration Statement”) so as to become effective on Thursday, January 23, 2025, at 4:15 p.m. Eastern Time, or as soon thereafter as practicable.

The Registrant understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Registrant is aware of its responsibilities under the Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed sale of the securities specified in the Registration Statement.

Once the Registration Statement is effective, please orally confirm the event with our counsel, Sullivan & Worcester LLP, by calling Joseph Segilia at 212-660-3027.

| Very
truly yours, | |
| --- | --- |
| DIGITAL
ALLY, INC. | |
| By: | /s/
Stanton E. Ross |
| | Stanton
E. Ross |
| | Chief
Executive Officer |

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