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                                                            September 11, 2019

Stanton E. Ross
Chief Executive Officer
Digital Ally Inc.
9705 Loiret Boulevard
Lenexa, Kansas 66219

       Re: Digital Ally Inc
           Registration Statement on Form S-1
           Filed September 5, 2019
           File No. 333-233634

Dear Mr. Ross:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Gregory Dundas, Attorney Adviser, at (202) 551-3436 with
any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Telecommunications
cc:    David Danovitch, Esq.
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