EX-FILING FEES 5 ex107.htm

Exhibit 107

Calculation of Filing Fee Tables

Form S-8

(Form Type)

Digital Ally, Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1—Newly Registered Securities

		Security Type		Security Class Title		Fee Calculation Rule		Amount Registered (1)				Proposed Maximum Offering Price Per Unit (3)				Maximum Aggregate Offering Price (3)				Fee Rate				Amount of Registration Fee (3)
Fees to Be Paid		Equity		Common stock, par value $0.001 per share, issuable under Digital Ally, Inc. Stock Option and Restricted Stock Plan		Rule 457(c) and Rule 457(h)			90,000	(2)		$	5.19			$	467,100				.0001102			$	51.48
Fees Previously Paid		—		—		—			—				—				—				—				—
		Total Offering Amounts																						$	51.48
		Total Fee Offsets							90,000							$	467,100								—
		Net Fee Due																						$	51.48

(1)	Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), this Registration Statement shall also cover any additional shares of common stock, par value $0.001 per share (the “Common Stock”) of Digital Ally, Inc. (the “Company” or the “Registrant”) that may from time to time be offered or issued to prevent dilution from any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration that increases the number of outstanding shares of the Common Stock.
(2)	Represents the number of shares of Common Stock reserved for issuance pursuant to the Company’s Stock Option and Restricted Stock Plan (the “2022 Plan”). Pursuant to Rule 416(c) under the Securities Act, this Registration Statement shall cover an indeterminate number of shares of Common Stock to be offered or sold pursuant to the 2022 Plan.
(3)	Estimated in accordance with Rule 457(c) under the Securities Act, solely for the purpose of calculating the applicable registration fee. The proposed maximum offering price per share of Common Stock represents the average of the high and low prices of the Common Stock as reported on The Nasdaq Capital Market on February 24, 2023.