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                                                            January 8, 2025

Stanton E. Ross
Chief Executive Officer
Digital Ally, Inc.
14001 Marshall Drive
Lenexa, KS 66215

       Re: Digital Ally, Inc.
           Registration Statement on Form S-1
           Filed December 30, 2024
           File No. 333-284092
Dear Stanton E. Ross:

       We have conducted a limited review of your registration statement and
have the
following comment(s).

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Registration Statement on Form S-1
General

1.     We note that you incorporate information by reference into your
registration
       statement. However, since you have not filed your Form 10-K for the
fiscal year
       ended December 31, 2024, you are not eligible to incorporate by
reference. See
       General Instruction VII.C of Form S-1. Please amend the registration
statement to
       either remove references to incorporation by reference or file your Form
10-K for the
       fiscal year ended December 31, 2024, and update accordingly.
2.     Please update your compensation disclosure to reflect the fiscal year
ended December
       31, 2024. Refer to Item 402 of Regulation S-K and Question 117.05 of
Regulation S-
       K Compliance and Disclosure Interpretations.
 January 8, 2025
Page 2
3.     Please disclose that you have received a notice from Nasdaq indicating
that you are no
       longer in compliance with Nasdaq Listing Rule 5550(b)(1). Please add
related
       disclosure to the prospectus summary, as well as risk factor disclosure
related to the
       potential delisting from the exchange.
4.     We note your disclosure on page 25 that your selling securityholders may
sell their
       securities through purchases by a broker-dealer as principal and resale
by the broker-
       dealer for its own account. Please confirm your understanding that this
would
       constitute a material change to your plan of distribution requiring a
post-effective
       amendment. Refer to your undertaking provided pursuant to Item
512(a)(1)(iii) of
       Regulation S-K.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

      Please contact Jenny O'Shanick at 202-551-8005 or Asia Timmons-Pierce at
202-551-
3754 with any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Manufacturing
cc:   Joseph E. Segilia
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