CORRESP 1 filename1.htm

DIGITAL ALLY, INC.

14001 Marshall Drive
Lenexa, KS 66215

July 30, 2024

VIA EDGAR

U.S. Securities and Exchange Commission

100 F St., NE

Washington, D.C. 20549

	RE:	Digital Ally, Inc. (the “Company”)
		File No. 333-280994
		Registration Statement on Form S-1

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Digital Ally, Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to accelerate the effective date of the above-referenced registration statement (the “Registration Statement”) so as to become effective on Thursday, August 1, 2024, at 4:15 p.m. Eastern Time, or as soon thereafter as practicable.

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

Once the Registration Statement is effective, please orally confirm the event with our counsel, Sullivan & Worcester LLP, by calling Aaron Schleicher at 212-660-3034.

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