<SEC-DOCUMENT>0001493152-23-017863.txt : 20230517
<SEC-HEADER>0001493152-23-017863.hdr.sgml : 20230517
<ACCEPTANCE-DATETIME>20230516213415
ACCESSION NUMBER:		0001493152-23-017863
CONFORMED SUBMISSION TYPE:	S-8 POS
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20230517
DATE AS OF CHANGE:		20230516
EFFECTIVENESS DATE:		20230517

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DIGITAL ALLY, INC.
		CENTRAL INDEX KEY:			0001342958
		STANDARD INDUSTRIAL CLASSIFICATION:	RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663]
		IRS NUMBER:				200064269
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8 POS
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-146874
		FILM NUMBER:		23929501

	BUSINESS ADDRESS:	
		STREET 1:		14001 MARSHALL DRIVE
		CITY:			LENEXA
		STATE:			KS
		ZIP:			66215
		BUSINESS PHONE:		913-232-5349

	MAIL ADDRESS:	
		STREET 1:		14001 MARSHALL DRIVE
		CITY:			LENEXA
		STATE:			KS
		ZIP:			66215

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	DIGITAL ALLY INC
		DATE OF NAME CHANGE:	20051031
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8 POS
<SEQUENCE>1
<FILENAME>forms-8pos.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>As
filed with the U.S. Securities and Exchange Commission on May 16, 2023.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registration
No. 333-146874</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registration
No. 333-180393</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registration
No. 333-190117</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registration
No. 333-199095</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registration
No. 333-202943</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registration
No. 333-205136</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registration
No. 333-211534</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registration
No. 333-220086</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registration
No. 333-226940</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registration
No. 333-231810</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registration
No. 333-250124</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<!-- Field: Rule-Page --><DIV STYLE="width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 4pt solid; border-bottom: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><B></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 18pt; text-transform: uppercase"><B>UNITED
STATES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 18pt; text-transform: uppercase"><B>SECURITIES
AND EXCHANGE COMMISSION</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt; text-transform: uppercase"><B>WASHINGTON,
D.C. 20549</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Post-Effective
Amendment No. 1 to Form S-8 Registration Statement No. 333-180393</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Post-Effective
Amendment No. 1 to Form S-8 Registration Statement No. 333-190117</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Post-Effective
Amendment No. 1 to Form S-8 Registration Statement No. 333-199095</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Post-Effective
Amendment No. 1 to Form S-8 Registration Statement No. 333-202943</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Post-Effective
Amendment No. 1 to Form S-8 Registration Statement No. 333-205136</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Post-Effective
Amendment No. 1 to Form S-8 Registration Statement No. 333-211534</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Post-Effective
Amendment No. 1 to Form S-8 Registration Statement No. 333-220086</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Post-Effective
Amendment No. 1 to Form S-8 Registration Statement No. 333-226940</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Post-Effective
Amendment No. 1 to Form S-8 Registration Statement No. 333-231810</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Post-Effective
Amendment No. 1 to Form S-8 Registration Statement No. 333-250124</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Post-Effective
Amendment No. 2 to Form S-8 Registration Statement No. 333-146874</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>UNDER</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>THE
SECURITIES ACT OF 1933</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 18pt; text-transform: uppercase"><B>DIGITAL
ALLY, INC.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Exact
name of registrant as specified in its charter)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Nevada</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>3663</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>20-0064269</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State
    or other jurisdiction of<BR>
    incorporation or organization)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Primary
    Standard Industrial<BR>
    Classification Code Number)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S.
    Employer <BR>
    Identification Number)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Digital
Ally, Inc. 2005 Stock Option and Restricted Stock Plan (as amended)</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Digital
Ally, Inc. 2006 Stock Option and Restricted Stock Plan (as amended)</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><B>Digital
Ally, Inc. 2011 Stock Option and Restricted Stock Plan</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Digital
Ally, Inc. 2013 Amended and Restated Stock Option and Restricted Stock Plan</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><B>Digital
Ally, Inc. 2015 Amended and Restated Stock Option and Restricted Stock Plan</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><B>Digital
Ally, Inc. 2018 Amended and Restated Stock Option and Restricted Stock Plan</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><B>Digital
Ally, Inc. 2020 Stock Option and Restricted Stock Plan</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Full
title of the plan)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Digital
Ally, Inc.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>14001
Marshall Drive</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Lenexa,
KS 66215</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(913)
814-7774</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address,
including zip code, and telephone number, including area code, of registrant&rsquo;s principal executive offices)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stanton
E. Ross</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
Executive Officer</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Digital
Ally, Inc.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">14001
Marshall Drive</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lenexa,
KS 66215</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(913)
814-7774</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Name,
address, including zip code, and telephone number, including area code, of agent for service)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Copies
to:</I></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>David E. Danovitch, Esq.</B></FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B></B></FONT></P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Aaron M. Schleicher, Esq.</B></FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B></B></FONT></P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Sullivan &amp; Worcester LLP</B></FONT></P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B></B></FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>1633 Broadway</B></FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B></B></FONT></P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>New York, NY 10019</B></FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B></B></FONT></P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(212) 660-3060</B></FONT></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See the definitions of &ldquo;large accelerated filer&rdquo; &ldquo;accelerated filer,&rdquo;
&ldquo;smaller reporting company&rdquo; and &ldquo;emerging growth company&rdquo; in Rule12b-2 of Exchange Act.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large
    accelerated filer </FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 45%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated
    filer</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated
    filer</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&#9746;<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">    </FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller
    reporting company</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging
    growth company</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. &#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<!-- Field: Rule-Page --><DIV STYLE="width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid; border-bottom: Black 4pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EXPLANATORY
NOTE</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Digital
Ally, Inc., a Nevada corporation (f/k/a DGLY Subsidiary Inc.) (the &ldquo;Registrant&rdquo;), files these post-effective amendments (the
&ldquo;Amendments&rdquo;) to the various Registration Statements on Form S-8 listed on the cover page hereto (collectively, the &ldquo;Pre-Existing
Registration Statements&rdquo;) as the successor registrant to Digital Ally, Inc., a Nevada corporation (the &ldquo;Predecessor&rdquo;),
in connection with the merger of the Predecessor with and into the Registrant, with the Registrant surviving the merger (such merger,
the &ldquo;Merger&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">The
Merger was completed on August 23, 2022 pursuant to that certain Agreement and Plan of Merger, dated as of August 23, 2022, by and among
the Predecessor and the Registrant (which, prior to the Merger, was a wholly owned subsidiary of the Predecessor formed for the purpose
of consummating of the Merger). In connection with the Merger, each outstanding share of common stock of the Predecessor was automatically
converted into one share of common stock of the Registrant.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Following
the Merger, the Registrant is the successor issuer to the Predecessor pursuant to Rule 414 under the Securities Act of 1933, as amended
(the &ldquo;Securities Act&rdquo;), and Rule 12g-3(a) under the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;).
As the successor issuer, the shares of the Registrant&rsquo;s common stock are deemed to be registered under Section 12(b) of the Exchange
Act.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with the Merger, (i) the Registrant assumed the Predecessor&rsquo;s obligations, including with respect to those of the Predecessor
under the plans set forth on the cover page hereto, (ii) the shares of common stock of the Predecessor remaining available for awards
under such plans were automatically adjusted upon the Merger into an identical number of shares of the Registrant&rsquo;s common stock,
and (iii) all awards previously granted under the plans that were outstanding as of the effective time of the Merger were automatically
adjusted into awards for the identical number of shares of the Registrant&rsquo;s common stock and otherwise without any change to the
form, terms or conditions of the awards.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
accordance with paragraph (<FONT STYLE="background-color: white">d) of Rule 414 under</FONT> the Securities Act, the Registrant, as the
successor registrant to the Predecessor, hereby expressly adopts the Pre-Existing Registration Statements as its own registration statements
(except as specifically amended by these Amendments) for all purposes of the Securities Act and the Exchange Act. These Amendments shall
become effective immediately upon filing with the Securities and Exchange Commission (the &ldquo;SEC&rdquo;) pursuant to Rule 462 under
the Securities Act. The Predecessor paid all registration fees at the time of filing the Pre-Existing Registration Statements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PART
I</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>INFORMATION
REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
information specified in Items 1 and 2 of Part I of Form S-8 is omitted from this filing in accordance with the provisions of Rule 428
under the Securities Act and the introductory note to Part I of Form S-8. The documents containing the information specified in Part
I will be delivered to the participants in various plans as covered by the Pre-Existing Registration Statements, each as amended by these
Amendments (collectively, the &ldquo;Registration Statements&rdquo;) and as required by Rule 428(b)(1).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PART
II</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>INFORMATION
REQUIRED IN THE REGISTRATION STATEMENT</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
3. Incorporation of Documents by Reference.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Registration Statements incorporates by reference the documents listed below that the Registrant or its Predecessor have previously filed
with the SEC (other than information in such documents that is deemed not to be filed):</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
    </FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    Annual Report on <A HREF="https://www.sec.gov/Archives/edgar/data/1342958/000149315223010358/form10-k.htm" STYLE="-sec-extract: exhibit">Form 10-K</A> for the fiscal year ended December 31, 2022, filed with the SEC on March 31, 2023; </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    Quarterly Report on <A HREF="https://www.sec.gov/Archives/edgar/data/1342958/000149315223017331/form10-q.htm" STYLE="-sec-extract: exhibit">Form 10-Q</A> for the quarter ended March 31, 2023, filed with the SEC on May 15, 2023; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;
    </FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    Current Reports on Form 8-K filed with the SEC on <A HREF="https://www.sec.gov/Archives/edgar/data/1342958/000149315223000241/form8-k.htm" STYLE="-sec-extract: exhibit">January 4, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1342958/000149315223001180/form8-k.htm" STYLE="-sec-extract: exhibit">January 11, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1342958/000149315223003871/form8-k.htm" STYLE="-sec-extract: exhibit">February 7, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1342958/000149315223005874/form8-k.htm" STYLE="-sec-extract: exhibit">February 23, 2023</A>, and <A HREF="https://www.sec.gov/Archives/edgar/data/1342958/000149315223011561/form8-k.htm" STYLE="-sec-extract: exhibit">April 7, 2023</A>.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Registrant also incorporates by reference any future filings it makes with the SEC under Sections 13(a), 13(c), 14 or 15(d) of the Exchange
Act, on or after the date of these Registration Statements (other than any portions of any such documents that are furnished, rather
than filed, by us in accordance with SEC rules) and prior to the filing of a post-effective amendment to these Registration Statements
indicating that all securities offered have been sold or which deregisters all securities then remaining unsold.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded
for purposes of these Registration Statements to the extent that a statement contained herein or in any other subsequently filed document
which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified
or superseded shall not be deemed, except as so modified or superseded, to constitute a part of these Registration Statements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
4. Description of Securities.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable. The class of securities to be offered is registered under Section 12 of the Exchange Act.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
5. Interests of Named Experts and Counsel.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
6. Indemnification of Directors and Officers.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
Nevada law, a corporation may include in its articles of incorporation a provision that eliminates or limits the personal liability of
a director to the corporation or its stockholders for monetary damages for breach of fiduciary duties as a director, but no such provision
may eliminate or limit the liability of a director (a) for any breach of his or her fiduciary duty as a director, (b) for acts or omissions
not in good faith or that involve intentional misconduct, fraud or a knowing violation of law, (c) for conduct violating the Nevada Revised
Statutes (&ldquo;NRS&rdquo;), or (d) for any transaction from which the director will personally receive a benefit in money, property
or services to which the director is not legally entitled.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
78.7502 of the NRS provides, in general, that a corporation may indemnify any person who was or is a party or is threatened to be made
a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative,
except an action by or in the right of the corporation, by reason of the fact that the person is or was a director, officer, employee
or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another
corporation, partnership, joint venture, trust or other enterprise, against expenses, including attorneys&rsquo; fees, judgments, fines
and amounts paid in settlement actually and reasonably incurred by the person in connection with the action, suit or proceeding if the
person acted in good faith and in a manner which he or she reasonably believed to be in or not opposed to the best interests of the corporation,
and, with respect to any criminal action or proceeding, had no reasonable cause to believe the conduct was unlawful.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">NRS
Section 78.4502 also provides, in general, that a corporation may indemnify any person who was or is a party or is threatened to be made
a party to any threatened, pending or completed action or suit by or in the right of the corporation to procure a judgment in its favor
by reason of the fact that the person is or was a director, officer, employee or agent of the corporation, or is or was serving at the
request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other
enterprise against expenses, including amounts paid in settlement and attorneys&rsquo; fees actually and reasonably incurred by the person
in connection with the defense or settlement of the action or suit if the person acted in good faith and in a manner which he or she
reasonably believed to be in or not opposed to the best interests of the corporation; provided, however, that indemnification may not
be made for any claim, issue or matter as to which such a person has been adjudged by a court of competent jurisdiction, after exhaustion
of all appeals therefrom, to be liable to the corporation or for amounts paid in settlement to the corporation, unless and only to the
extent that the court in which the action or suit was brought or other court of competent jurisdiction determines upon application that
in view of all the circumstances of the case, the person is fairly and reasonably entitled to indemnity for such expenses as the court
deems proper.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
indemnification pursuant to the above provisions may be made by the corporation only as authorized in the specific case upon a determination
that indemnification of the director, officer, employee or agent is proper in the circumstances. The determination must be made: (a)
by the stockholders; (b) by the Board of Directors by majority vote of a quorum consisting of directors who were not parties to the action,
suit or proceeding; (c) if a majority vote of a quorum consisting of directors who were not parties to the action, suit or proceeding
so orders, by independent legal counsel in a written opinion; or (d) if a quorum consisting of directors who were not parties to the
action, suit or proceeding cannot be obtained, by independent legal counsel in a written opinion.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
articles of incorporation and bylaws provide, among other things, that a director or officer of the corporation may be indemnified against
expenses, liability, and loss (including attorneys&rsquo; fees inclusive of any appeal), judgments, fines and amounts paid in settlement
reasonably incurred by such person in connection with any claim, action, suit or proceeding, whether civil, criminal, or investigative,
to the fullest extent permitted under the NGCL, unless it is ultimately determined by a court of competent jurisdiction that he is not
entitled to be indemnified by the corporation. Directors and officers of the corporation cannot be personally liable for damages for
breach of fiduciary duty, except (a) for acts of omissions involving intentional misconduct, fraud, or knowing violation of law, or (b)
the payment of dividends in violation of Section 78.300 of the NRS.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Insofar
as indemnification for liabilities arising under the Securities Act may be provided for directors, officers, employees, agents or persons
controlling an issuer pursuant to the foregoing provisions, the opinion of the SEC is that such indemnification is against public policy
as expressed in the Securities Act, and is therefore unenforceable. In the event that a claim for indemnification by such director, officer
or controlling person of us in the successful defense of any action, suit or proceeding is asserted by such director, officer or controlling
person in connection with the securities being offered, we will, unless in the opinion of our counsel the matter has been settled by
controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by us is against public
policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
7. Exemption from Registration Claimed.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
applicable.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
8. Exhibits.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following exhibits are filed herewith or incorporated by reference as part of this Registration Statement:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1342958/000149315222023866/ex3-1.htm" STYLE="-sec-extract: exhibit">Articles of Incorporation of Digital Ally, Inc. (incorporated by reference to Exhibit 3.1 to the Registrant&rsquo;s Form 8-K filed with the SEC on August 23, 2022)</A></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1342958/000149315222023866/ex3-3.htm" STYLE="-sec-extract: exhibit">Bylaws of Digital Ally, Inc. (incorporated by reference to Exhibit 3.3 to the Registrant&rsquo;s Form 8-K filed with the SEC on August 23, 2022)</A></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ex5-1.htm">Opinion of Sullivan &amp; Worcester LLP</A></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.1</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1342958/000119312506208449/dex101.htm" STYLE="-sec-extract: exhibit">Digital Ally Inc. 2005 Stock Option and Restricted Stock Plan (incorporated by reference to Exhibit 10.1 to the Registrant&rsquo;s Registration Statement on Form SB-2 filed with the SEC on October 16, 2006)</A></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.2</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1342958/000119312506208449/dex102.htm" STYLE="-sec-extract: exhibit">Digital Ally Inc. 2006 Stock Option and Restricted Stock Plan (incorporated by reference to Exhibit 10.2 to the Registrant&rsquo;s Registration Statement on Form SB-2 filed with the SEC on October 16, 2006)</A></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.3</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1342958/000119312508162745/dex105.htm" STYLE="-sec-extract: exhibit">Amendment to 2005 and 2006 Stock Option Plan (incorporated by reference to Exhibit 10.5 to the Registrant&rsquo;s Registration Statement on Form S-8 filed with the SEC on July 31, 2008)</A></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.3</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1342958/000135448812001381/dgly_ex101.htm" STYLE="-sec-extract: exhibit">Digital Ally Inc. 2011 Stock Option and Restricted Stock Plan (incorporated by reference to Exhibit 10.1 to the Registrant&rsquo;s Registration Statement on Form S-8 filed with the SEC on March 28, 2012)</A></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.4</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1342958/000149315215000972/ex10-1.htm" STYLE="-sec-extract: exhibit">Digital Ally Inc. 2013 Amended and Restated Stock Option and Restricted Stock Plan (incorporated by reference to Exhibit 10.1 to the Registrant&rsquo;s Registration Statement on Form S-8 filed with the SEC on March 24, 2015)</A></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.5</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1342958/000149315217009707/ex10-1.htm" STYLE="-sec-extract: exhibit">Digital Ally Inc. 2015 Amended and Restated Stock Option and Restricted Stock Plan (incorporated by reference to the Registrant&rsquo;s Registration Statement on Form S-8 filed with the SEC on August 21, 2017)</A></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.6</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1342958/000149315219008388/ex10-1.htm" STYLE="-sec-extract: exhibit">Digital Ally Inc. 2018 Amended and Restated Stock Option and Restricted Stock Plan (incorporated by reference to the Registrant&rsquo;s Registration Statement on Form S-8 filed with the SEC on May 30, 2019)</A></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.7</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1342958/000149315220021727/ex10-1.htm" STYLE="-sec-extract: exhibit">Digital Ally Inc. 2020 Stock Option and Restricted Stock Plan (incorporated by reference to the Registrant&rsquo;s Registration Statement on Form S-8 filed with the SEC on November 16, 2020)</A></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ex23-1.htm">Consent of RBSM LLP</A></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ex5-1.htm">Consent of Sullivan &amp; Worcester LLP (included in Exhibit 5.1).</A></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_001">Powers of Attorney (included on the signature page)</A></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 5 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
9. Undertakings.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
The undersigned registrant hereby undertakes:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)
To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
    include any prospectus required by Section 10(a)(3) of the Securities Act;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
    reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent
    post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set
    forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if
    the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end
    of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b)
    if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price
    set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective registration statement; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
    include any material information with respect to the plan of distribution not previously disclosed in the registration statement
    or any material change to such information in the registration statement;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Provided,
however, that:</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(A)
Paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the information required to be included in a post-effective amendment by those
paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or Section 15(d)
of the Securities Exchange Act of 1934 that are incorporated by reference in the registration statement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)
That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed
to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall
be deemed to be the initial bona fide offering thereof;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)
To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
termination of the offering;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing
of the registrant&rsquo;s annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where
applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Securities Exchange Act of
1934) that is incorporated by reference in this registration statement shall be deemed to be a new registration statement relating to
the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering
thereof.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling
persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of
the Securities and Exchange Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable.
In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred
or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is
asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless
in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication
of such issue.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 6 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SIGNATURES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that
it meets all of the requirements for filing on Form S-8 and has duly caused these Amendments to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Lenexa, State of Kansas, on May 16, 2023.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">DIGITAL
    ALLY, INC.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 47%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    <FONT STYLE="font-variant: small-caps">Stanton E. Ross</FONT></I></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stanton
    E. Ross</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman,
    President and Chief Executive Officer </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal
    Executive Officer)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_001"></A>POWER
OF ATTORNEY</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">NOW
ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints <B>Stanton E. Ross</B> and <B>Thomas
J. Heckman</B> and each of them, his true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution,
for him and in his name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments)
to this Registration Statement on Form S-8 (as successor registrant to the Predecessor pursuant to Rule 414 under the Securities Act),
<FONT STYLE="background-color: white">and to make such changes in and additions and amendments to such Registration Statement (including
any further post-effective amendments),</FONT>and to file the same, with all exhibits thereto, and other documents in connection therewith,
with the Securities and Exchange Commission, and any other regulatory authority, granting unto said attorneys-in-fact and agents, and
each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about
the premises, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact
and agents or any of them, or their substitutes, may lawfully do or cause to be done by virtue hereof.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the requirements of the Securities Act of 1933, as amended, this registration statement has been signed by the following persons in
the capacities and on the dates indicated.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 78%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Signature
    and Title</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 20%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    <FONT STYLE="font-variant: small-caps">Stanton E. Ross</FONT></I></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May
    16, 2023</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stanton
    E. Ross, Director and Chief Executive Officer</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    <FONT STYLE="font-variant: small-caps">Leroy C. Richie</FONT></I></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May
    16, 2023</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leroy
    C. Richie, Director</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    <FONT STYLE="font-variant: small-caps">Michael J. Caulfield</FONT></I></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May
    16, 2023</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Michael
    J. Caulfield, Director</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s<FONT STYLE="font-variant: small-caps">/
    Daniel F. Hutchins</FONT></I></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May
    16, 2023</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Daniel
    F. Hutchins, Director</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    <FONT STYLE="font-variant: small-caps">Thomas J. Heckman</FONT></I></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May
    16, 2023</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thomas
    J. Heckman, Chief Financial Officer, Secretary, Treasurer and Principal Accounting Officer</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 7; Options: Last -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-variant: small-caps"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>ex5-1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
5.1</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><IMG SRC="ex5-1_001.jpg" ALT="" STYLE="height: 48pt; width: 448.5pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May
16, 2023</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Digital
Ally, Inc.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">14001
Marshall Drive</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lenexa,
KS 66215&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ladies
and Gentlemen:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
have acted as special counsel to Digital Ally, Inc., a Nevada corporation formerly known as DGLY Subsidiary Inc. (the &ldquo;<B><I>Registrant</I></B>&rdquo;),
in connection with its filing of (i) Post-Effective Amendment No. 1 (the &ldquo;<B><I>No.1 Amendment</I></B>&rdquo;) to the following
Registration Statements on Form&nbsp;S-8 (Registration No. 333-180393, Registration No. 333-190117, Registration No. 333-199095, Registration
No. 333-202943, Registration No. 333-205136, Registration No. 333-211534, Registration No. 333-220086, Registration No. 333-226940, Registration
No. 333-231810, and Registration No. 333-250124), and (ii) Post-Effective Amendment No. 2 (the &ldquo;<B><I>No.2 Amendment</I></B>&rdquo;
and together with the No.1 Amendment, the &ldquo;<B><I>Amendment</I></B>&rdquo;) to the Registration Statement on Form&nbsp;S-8 (Registration
No. 333-146874), filed with the U.S. Securities and Exchange Commission (the &ldquo;<B><I>SEC</I></B>&rdquo;) under the Securities Act
of 1933, as amended (the &ldquo;<B><I>Securities Act</I></B>&rdquo;), with respect to the Company&rsquo;s adoption of the aforementioned
Registration Statements on Form S-8 previously filed by Digital Ally, Inc., a Delaware corporation (the &ldquo;<B><I>Predecessor Registrant</I></B>&rdquo;),
with the SEC (the &ldquo;<B><I>Original Registration Statements</I></B>&rdquo; and, after giving effect to the Amendment, the &ldquo;<B><I>Registration
Statements</I></B>&rdquo;). In accordance with paragraph (d) of Rule 414 under the Securities Act, the Amendment is being filed by the
Registrant, as the successor registrant to the Predecessor Registrant, expressly to adopt the Original Registration Statements as its
own Registration Statements for all purposes of the Securities Act and the Securities Exchange Act of 1934, as amended. The Registrant
is the successor to the Predecessor Registrant as a result of the merger (the &ldquo;<B><I>Merger</I></B>&rdquo;) of the Predecessor
Registrant with and into the Registrant, then a wholly-owned subsidiary of the Predecessor Registrant established for such purpose, with
the Registrant being the surviving corporation in the Merger, on August 23, 2022, pursuant to that certain Agreement and Plan of Merger,
dated as of August 23, 2022, between the Predecessor Registrant and the Registrant (the &ldquo;<B><I>Merger Agreement</I></B>&rdquo;).
The Merger was consummated by the filing of the articles of merger with the Secretary of State of the State of Nevada (the &ldquo;<B><I>Articles
of Merger</I></B>&rdquo;) on August 23, 2022, the effective time of the Merger (the &ldquo;<B><I>Effective Time</I></B>&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">At
the Effective Time, pursuant to the Merger Agreement, (i) each outstanding share of Predecessor Registrant&rsquo;s common stock, par
value $0.001 per share (the &ldquo;<B><I>Predecessor Common Stock</I></B>&rdquo;) automatically converted into one share of common stock,
par value $0.001 per share, of the Registrant (&ldquo;<B><I>Registrant Common Stock</I></B>&rdquo;), (ii) shares of Predecessor Common
Stock remaining available for awards under any equity incentive plans of the Predecessor Registrant were automatically adjusted into
an identical number of shares of Registrant Common Stock, and (iii) all awards previously granted under any equity incentive plans of
the Predecessor Registrant that were outstanding as of the Effective Time were automatically adjusted into awards for the identical number
of shares of Registrant Common Stock and otherwise without any change to the form, terms or conditions of the awards.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the purposes of this opinion, unless the context otherwise requires, (i) references to the &ldquo;<B><I>Company</I></B>&rdquo; mean the
Predecessor Registrant and its subsidiaries with respect to the period prior to the Effective Time and the Registrant and its subsidiaries
with respect to the period on and after the Effective Time; and (ii) references to &ldquo;<B><I>Common Stock</I></B>&rdquo; mean (A)
as of any period prior to the Effective Time, the Predecessor Common Stock, and (B) as of any period at and after the Effective Time,
the Predecessor Common Stock.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><IMG SRC="ex5-1_002.jpg" ALT=""></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Registration Statements relate to the registration under the Securities Act of (i) up to an aggregate of 2,500,000 shares (&ldquo;<B><I>2005
Plan Shares</I></B>&rdquo;) of Common Stock, issuable or issued pursuant to the Company&rsquo;s 2005 Stock Option and Restricted Stock
Plan (the &ldquo;<B><I>2005 Plan</I></B>&rdquo;), (ii) up to an aggregate of 1,500,000 shares (&ldquo;<B><I>2006 Plan Shares</I></B>&rdquo;)
of Common Stock, issuable or issued pursuant to the Company&rsquo;s 2006 Stock Option and Restricted Stock Plan (the &ldquo;<B><I>2006
Plan</I></B>&rdquo;), (iii) up to an aggregate of 1,500,000 shares (&ldquo;<B><I>2007 Plan Shares</I></B>&rdquo;) of Common Stock, issuable
or issued pursuant to the Company&rsquo;s 2007 Stock Option and Restricted Stock Plan (the &ldquo;<B><I>2007 Plan</I></B>&rdquo;), (iv)
up to an aggregate of 500,000 shares (&ldquo;<B><I>2011 Plan Shares</I></B>&rdquo;) of Common Stock, issuable or issued pursuant to the
Company&rsquo;s 2011 Stock Option and Restricted Stock Plan (the &ldquo;<B><I>2011 Plan</I></B>&rdquo;), (v) up to an aggregate of 500,000
shares (&ldquo;<B><I>2011 Plan Shares</I></B>&rdquo;) of Common Stock, issuable or issued pursuant to the Company&rsquo;s 2011 Stock
Option and Restricted Stock Plan (the &ldquo;<B><I>2011 Plan</I></B>&rdquo;), (vi) up to an aggregate of 300,000 shares (&ldquo;<B><I>2013
Plan Shares</I></B>&rdquo;) of Common Stock, issuable or issued pursuant to the Company&rsquo;s Amended and Restated 2013 Stock Option
and Restricted Stock Plan (the &ldquo;<B><I>2013 Plan</I></B>&rdquo;), (vii) up to an aggregate of 1,250,000 shares (&ldquo;<B><I>2015
Plan Shares</I></B>&rdquo;) of Common Stock, issuable or issued pursuant to the Company&rsquo;s Amended and Restated 2015 Stock Option
and Restricted Stock Plan (the &ldquo;<B><I>2015 Plan</I></B>&rdquo;), (viii) up to an aggregate of 1,750,000 shares (&ldquo;<B><I>2018
Plan Shares</I></B>&rdquo;) of Common Stock, issuable or issued pursuant to the Company&rsquo;s Amended and Restated 2018 Stock Option
and Restricted Stock Plan (the &ldquo;<B><I>2018 Plan</I></B>&rdquo;), and (ix) up to an aggregate of 1,500,000 shares (&ldquo;<B><I>2020
Plan Shares</I></B>&rdquo; and collectively with the 2005 Plan Shares, the 2006 Plan Shares, the 2007 Plan Shares, the 2011 Plan Shares,
the 2013 Plan Shares, the 2015 Plan Shares and the 2018 Plan Shares, the &ldquo;<B><I>Shares</I></B>&rdquo;) of Common Stock, issuable
or issued pursuant to the Company&rsquo;s 2020 Stock Option and Restricted Stock Plan (the &ldquo;<B><I>2020 Plan</I></B>&rdquo;, and
collectively with the 2005 Plan, the 2006 Plan, the 2007 Plan, the 2011 Plan, the 2013 Plan the 2015 Plan and the 2018 Plan, the &ldquo;<B><I>Plans</I></B>&rdquo;).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with this opinion, we have examined and relied upon the originals or copies certified or otherwise identified to our satisfaction
of the following: (i) the Registration Statements, including the exhibits filed therewith, (ii) the minutes of meetings and resolutions
of the board of directors of the Company as provided to us by the Company, (iii) the Merger Agreement, (iv) the Articles of Incorporation
and Bylaws of the Company, each as amended and/or restated to date, (v) the Articles of Merger, and (vi) such other documents as we have
deemed necessary for purposes of rendering the opinion hereinafter set forth.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
purposes of our opinion, we have also examined an official compilation of &ldquo;Title 7 &ndash; Business Associations; Securities; Commodities,
Chapter &ndash; 78 &ndash; Private Corporations&rdquo; of the Nevada Revised Statutes (the &ldquo;<B><I>NRS</I></B>&rdquo;). Such examination
was limited to the provisions of such statute only, and did not include any annotations or commentary related thereto.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition to the foregoing, we have relied as to matters of fact upon the representations made by the Company and its representatives.
We also have assumed the genuineness of all signatures on original documents, the authenticity of all documents submitted to us as originals,
the conformity to original documents of all documents submitted to us as copies, the authenticity of the originals of such latter documents
and the due authorization, execution and delivery of all documents where authorization, execution and delivery are prerequisites to the
effectiveness of such documents. Other than our examination of the documents indicated above, we have made no other examination in connection
with this opinion.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are members of the Bar of the State of New York. We do not hold ourselves out as being conversant with, or expressing any opinion with
respect to, the laws of any jurisdiction other than the laws of the State of New York and Chapter 78 of the NRS, subject to the aforementioned
examination of the provisions of such statute. Accordingly, the opinions expressed herein are expressly limited to the laws of the State
of New York and Chapter 78 of the NRS, subject to the aforementioned examination of the provisions of such statute. Our opinion is based
on these laws as in effect on the date hereof. We express no opinion as to whether the laws of any other jurisdiction are applicable
to the subject matter hereof. We are not rendering any opinion as to compliance with any federal or state law, rule or regulation relating
to securities, or to the sale or issuance thereof.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
upon the foregoing and in reliance thereon, and subject to the qualifications, limitations, exceptions and assumptions set forth herein,
we are of the opinion that the Shares have been duly authorized by the Company, and when granted and delivered by the Company to Plans
participants pursuant to the terms of the respective Plans and the underlying award agreements executed pursuant to the respective Plans
in the manner contemplated by the Registration Statements, will be validly issued, fully paid and non-assessable.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
opinion speaks only as of the date hereof and we assume no obligation to update or supplement this opinion if any applicable laws change
after the date of this opinion or if we become aware after the date of this opinion of any facts, whether existing before or arising
after the date hereof, that might change the opinions expressed above.&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
opinion is furnished in connection with the filing of the Amendment and may not be relied upon for any other purpose without our prior
written consent in each instance. Further, no portion of this opinion may be quoted, circulated or referred to in any other document
for any other purpose without our prior written consent.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
hereby consent to the filing of this opinion with the SEC as Exhibit 5.1 to the each Registration Statement and to the reference to our
firm under the caption &ldquo;Legal Matters&rdquo; in the prospectus which forms part of the Registration Statement. In giving such consent,
we do not thereby admit that we come within the category of persons whose consent is required under Section 7 of the Securities Act or
the rules and regulations of the SEC promulgated thereunder.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Very
    truly yours, </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Sullivan &amp; Worcester LLP</I></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sullivan &amp; Worcester LLP</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 2; Options: Last -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>ex23-1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EXHIBIT
23.1</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CONSENT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
consent to the incorporation by reference in this Post-Effective Amendment to Registration Statement on Form S-8 of Digital Ally, Inc.
of our report (which contains an explanatory paragraph relating to the Company&rsquo;s ability to continue as a going concern as described
in Note 1 to the consolidated financial statements) dated March 31, 2023, relating to our audits of the consolidated financial statements
of Digital Ally, Inc., appearing in the Annual Report on Form 10-K of Digital Ally, Inc. for the year ended December 31, 2022.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: black 1.5pt solid; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    RBSM LLP</I></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">RBSM
    LLP</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">New
    York, NY</FONT></P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May
    16, 2023</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<!-- Field: Page; Sequence: 1; Options: Last -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page --><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;
                         </B></FONT></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>ex5-1_001.jpg
<TEXT>
begin 644 ex5-1_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" #(!TX# 2(  A$! Q$!_\0
M'P   04! 0$! 0$           $" P0%!@<("0H+_\0 M1   @$# P($ P4%
M! 0   %] 0(#  01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T? D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0 'P$  P$! 0$!
M 0$! 0        $" P0%!@<("0H+_\0 M1$  @$"! 0#! <%! 0  0)W  $"
M Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O 58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H # ,!  (1 Q$ /P#W^BBB@ HH
MHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB
M@ HHHH **** "L74-1QK^GZ?&W5C)+C_ '3@?U_*M:>9+>"2:4X2-2S'V%<#
MI-V]]XMAN9/O22,<>@VG _*NK#TN92D]DC@QE?D<*:WDU]UST*BBBN4[PHKE
MO$WC&'294TZP5;K59F")%G*QD\#=[\]/Y5TEM')%:Q1RRF654 >0C&XXY-!M
M.A.$(SDK*6W^?H2T444&(4444 %%%% !1110 4444 %%%% !1110 4444 %%
M%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 444
M4 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110
M 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !
M1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%
M%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 444
M4 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110
M 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !
M1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%
M%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 444
M4 %%%% !1110 4444 %%%-=UCC9W.%4$DGL* .9\9:CY5K'8(WSR_.^/[HZ?
MF?Y5SWAS_D8+3_>/_H)JMJE\VHZC-<MG#-\H/9>PJ70IXK;6;>>>18XH]S.[
M' 4!3R:]V-+V=!QZV9\K.LZ^,C)=TE]YZ;7G/C#XAK!YFG:)(&EY62Z7D+[)
MZGW_ "]L7QAX^FU8O8:6SPV/1Y.CS?X+[=^_I7#5XJ1^KY;DUK5<2O1?Y_Y?
M>=M\-]+;4_$SZA-ETM 9"S'.9&X&?U/X5['7+?#_ $C^RO"T#.N)KH^>_K@_
M='Y8_,UU-2WJ>-FN(]OBI-;+1?+_ ((4444CRPHHHH **** "BBB@ HHHH *
M*** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HH
MHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB
M@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
M"BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH *
M*** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HH
MHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB
M@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
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M **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
MHHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "B
MBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ***
M* "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
M **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
MHHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "B
MBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ***
M* "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HIDTT5O$TLTB1QH,L[L
M /<FN(U;XO\ @S2G,?\ :1O)!U6SC,@_[ZX4_@: .ZHKR&?]H+0U?$&CZBZ^
MLA1#^0)J-?V@](+#?HE\%[D2(30![%17G&F_&_P=?.J3RWE@3QFX@R,_5"U=
MYIVJZ?J]J+G3KV"[@/\ '#(&'T..A]J +=%%% !1110 4444 %%%% !1110
M445GZWK5CX>T>?5=2D:.T@V^8ZH6(W,%' YZD4 :%%>?_P#"Z/!'_02F_P#
M63_"C_A='@C_ *"4W_@+)_A0!Z!17%Z5\5?"6M:I;Z;8WTKW5P^R-3;NH)^I
M&*[2@ HKB]5^*OA+1=4N--OKZ5+JW?9(HMW8 _4#%4_^%T>"/^@E-_X"R?X4
M >@45Y__ ,+H\$?]!*;_ ,!9/\*[#1-:L?$.CP:KILC26D^[RW9"I.UBIX//
M4&@#'^(.M3:%X0N;JW0-([+",G&-W4U\Z7.H3W4KRR,6=NK'DU[Q\7?^1#E_
MZ^(_YU\^UZ.%2Y#2'NOF6XYI'?.YCSV[4)]\4VG)]\5U="XN\D6%4LP4<DG
MKHH8Q#"L8_A&*R--A\RYWGH@S^/:NGTO2[O6+^.SLX]\C]3V4=R3V%:TDDG)
MF&/J7DJ:':1I%WK>H)9V<>YVY9C]U%[DGTKVK0- M/#^GBVMAN=N992/FD;_
M  ]!3/#OAZU\.Z?Y$'SRO@S3$<N?Z =A6Q7EXG$NJ^6.QC3I\NKW"BBBN,V"
MBBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **
M** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHH
MH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
M HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "
MBBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **
M** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHH
MH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
M HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "
MBBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH *YKQIXTT[P5H_VR\S+
M/)E;>V4X:5OZ =SV^N!71RR)#$\LKA(T4LS,<  =2:^0O''BJ?Q?XHNM2D9A
M;Y\NVC/_ "SB'0?4]3[DT 'BGQOKGB^[:34KMOL^[,=K&2L4?T7N?<Y-<Y11
M3 **FM[2YNV*VUO+,PY(C0L1^5.N;&[LR/M5K/!G@>;&5S^= %>K^CZWJ>@7
MZ7NE7DMK<+_%&>"/0CH1['BJ%% 'T[\-_BA;>,8_[/U 1VNLHN=BG"3@=63/
M0^J_B.^/1:^)+*]N-.OH+VTF:&X@<21R*>58=#7UUX)\3Q>+O"MIJJ!5F8>7
M<1K_  2K]X?3H1[$4@.AHHHH **** "BBB@ HHHH *X?XP_\DKUG_MA_Z/CK
MN*X?XP_\DKUG_MA_Z/CH ^5:***8'5?#7_DH^A?]?0_D:^N*^1_AK_R4?0O^
MOH?R-?7%(#Y'^)7_ "4?7?\ KZ/\A7*UU7Q*_P"2CZ[_ -?1_D*Y6F 5]5?!
M[_DE>C?]M_\ T?)7RK7U5\'O^25Z-_VW_P#1\E #/B[_ ,B'+_U\1_SKY]KZ
M+^)^GWFI^#9+:QMI;F<SQL(XE+' /)Q7B/\ PA7B?_H ZA_WX:O0PTDH:LN.
MQA4Y/OBMO_A"O$__ $ =0_[\-5BQ\">);B^@A;1KR)7<*7DB*JH/<GL*Z'./
M<N+2=RWX;T:ZU.6&SM(]TTQW$D\*/4GL,5[KX=\.VGAZP$$ WS/@S3$<N?Z#
MT%,\->&[7PY8"*+#W#@>=,1RQ]!Z#VK;KAQ&(Y_<CLOQ.:UY.<MV%%%%<A84
M444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !11
M10 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
M !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
M%%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4
M444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !11
M10 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
M !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
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M0/$(']E:M:W+$9\M7Q(![H<,/RH \QT7]G^QBVR:WJ\UPW4Q6J"-?IN.21^
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MQCWZUH7'B.UM-.M[F9&\R= ZPJ<G'U]*;P]5.S0HXRA)-J6VILT5RL'C:%Y
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M -%K2 X"BBBF!]&_ '_D1+[_ +"<G_HJ*MWXP_\ )*]9_P"V'_H^.L+X _\
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M %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110
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M%+6?^O&?_P!%M7QE0 4444 ?;=E_QX6__7)?Y"IZ@LO^/"W_ .N2_P A4](
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M^AFT;_P/B_\ BJU[:Y@O+=+BUGCGA<962)PRL/8C@T 2T444 %%%% !1110
M4456@U&QNKN>TM[VWEN;?'G0QRJSQ9Z;E!R/QH LT444 %%%% !1110 4444
M %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110
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M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
M**** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@".
MXD:&VEE2,R,B%@@ZL0.E>&?$73?$FH^!Y_$'BF86\BRQK9Z5 W[NW#-@L_\
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M/BS1M(9O["A2.3RPQ9(IB%^4>AY<?\! [5HV/PW%QI=LS>,O%ZK)"I*+J>%
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M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
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MF>:2T6?_ )XLY5=P]\,2/=:[!/AQX1736LGT.UE#C#SRING8]V\P_-D]>#0
MW0M)3P!X4OA-JDU]I]HLMS")% ,,0!;8#DY&!^>>F<5R'@W2-'U31V\;^.'L
M9KO4I&:,ZBRB&"(,5555_E^GX=\YIZ,E^/"'Q"\(K<274&D*\=G(YRVPJY\O
M/MLZ>K5I_#+PKIFN>#]-UG6[>'4IC$8+>*X4/%;QH2FU4/&25+$D=3[4 ;>D
M>$-#7Q-!XE\*:E!;6I1H[JVL"KP7//'0X7'/0=<=,'.7XTD?Q5\0-*\$>;(F
MFB(WNHB-BIE49VH2.<<#_OH'J*JZ]I-MX&^(?AO4/#Z"TAUB[%G>V47$4@)
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M4 9>O^'M.\3:6VFZI"TMJSARJN5.1TY'-<G_ ,*7\$?] V;_ ,"I/\:] HH
M\_\ ^%+^"/\ H&S?^!4G^-7M'^%WA30M6M]3T^QECNK<EHV-P[ $@CH3CH37
M944 %%%% !7,^)/ 'AWQ9>Q7FKV;2SQ1^6KI*R?+DG!P>>2?SKIJ* //_P#A
M2_@C_H&S?^!4G^-6M-^$_@_2M2MM0M-/D6XMI!+$S7#L P.0<$XZUVU% !11
M10 5%<VT%Y;26UU!'/!(-KQR*&5AZ$'K4M% 'F^K?!'PCJ4K2VZ7>GN3DK;2
M_)GZ,#C\,5B?\,^:5_T';S_OTM>QT4 ><Z/\$_".F2B6XCN=1<'(%U)\@_X"
MH&?QS7H4$$-M D%O$D4,8VI'&H55'H .E244 <->_"+P;?WUQ>7&G2F:XE:6
M0K<N 68Y. #QR:@_X4OX(_Z!LW_@5)_C7H%% 'G_ /PI?P1_T#9O_ J3_&N\
M@A2VMXH(]VR- B[CDX QR>]244 <GK_PW\,^)M4;4M4LY);ID"%EG=1@=. :
MR_\ A2_@C_H&S?\ @5)_C7H%% 'G_P#PI?P1_P! V;_P*D_QKI/#7A'1_"5O
M/!H]N\,<[AY TC/D@8[FMRB@"&[M8KZRGM)U+0SQM%( <95A@\_0UPO_  I?
MP1_T#9O_  *D_P :] HH \__ .%+^"/^@;-_X%2?XT?\*7\$?] V;_P*D_QK
MT"B@!L:+%&L:C"J H^@IU%% !1110 4444 %%%% !1110 4444 %%%% !111
M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
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M^3CT_ID'O:* "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
M"BBB@ HHHH **** "BN(\:_$S3/!MY#IYM9[_490&%O"0-H/ R?4]@ :@\'_
M !6TSQ3JQTB:RN--U(@E(9R"'P,D \'.,G! H [ZBN*B^(UI+\1CX-%A.+@,
MR_:-XV<1&3IUZ#%6O$?CJV\.^)]&T.6SEFEU21(TD1@ FYPG(_'- '5T5QNH
M?$*TT_Q]:^$WL9GGN-F)PXVC<">G7M767EP+.RGN64LL,;2$#O@9H FHKD?
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ML=[?6)C@?/3YLG@]<D?7%;NJ^*;#1]7T?3KB.=CJSM';SQA3&&&.&.<C.1C
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M[6Z8IB6ZEC!F=N[;_O#)YX(Q6-\-+ZZTO6]=\$7MP\_]DR![.20Y;R&QA3]
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M66K7MO;2&.YO+.T+P0,#@AG) X[XS74Z=J-IJ^G0:A83K/:SIOCD7H1_3Z4
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MK(K')3[I#+D#&?;TS0!R'A3QY#X=6ZUT>=JOBG4[GRIX)E**L?7*E>I+;1C
MQC&/7Z3M7FDM(7N(Q%.R*9(U;<%;'(![X->&GX(^)X98=7M_$-F=;$_GNS!P
MJMG.X/M))SD\J*]OL([F'3K6*\E$MTD2+-(O1W &XCZG- 'B?Q D7PC\;-&\
M2-E+:Y5&F<#T!BD_\<*_G7 *+ZQ;3/'\A8M<ZQ+(P'JK*_ZDR#_@->Z_%+P'
M=^.--T]-/FMHKNTF8AKEF5=C#YAE5)SE5[53U3X9W%Y\)K#PK!+:KJ%HR3"5
MV81&3<2_.W.,.V./2@# ^'TCZUXF\=>+H23E9(;20#)P<D8]P$C_ #J/]GJ&
M!H=>N2%:ZWPH6(Y"'<>ON1^E=_\ #?PC/X+\*C3;N2"2[DG>:9X"2A)P!@D
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M **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
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MDANF*6*1LQ:*$N7*MD #G;TST- '?5%<V\-Y:RVUQ&LD,J%)$;HRD8(-2T4
M>-?"/P[;6WB_Q([RRS?V+<O860D.1&A=]Q'H3M_4^M:WQ?)GN/"6FS'_ $"[
MU5!<@]& *C!_!FK?\&>%+[P[K?BB]NY;9X]5OVN8!"S$JI9SAL@8/S#IFM+Q
M?X5M?%^A-IUQ*\#JXE@N(QEH9!T8?F1^/:@#5O+.UN]-GLKF)&M)(C')&0-N
MPC!&/I7B_ABYN+C]G36DG+%8/.CB)/\ !\K?S9JZR;0/B1J.F'1;[7=%BLG7
MRI;ZWBD-U(G0\'" D>F/K6S?^#(HOAQ<^%-%\N(-;F*-YV."Q.2S$ ]3D]*
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MZX^G-:7AGPAJ%GXCNO$WB&_AO-8N(! JVT92&!."57/)Y'4X[^M &/\ !O\
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M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
M**** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ H
MHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BB
MB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
M**** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ H
MHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BB
MB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
2**** "BBB@ HHHH **** /_9

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>ex5-1_002.jpg
<TEXT>
begin 644 ex5-1_002.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1"  5 9<# 2(  A$! Q$!_\0
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MACB=B1&! SM\V7&W(8 ,#@' KXC_ &YO">K^)['X7+:Z1JNKZ3;>-+BZUO\
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M@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
M"BBB@ HHHH P[C3]/FU2/5);*!]3M8I=*M;\K_I$%GJ MYKB-6.?E:2)&(&.
G!@8RQ;; P,>Y/YDG^M%% "T444 %%%% !1110 4444 %%%% '__9

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
