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                                                             May 15, 2025

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

       Re: Digital Ally, Inc.
           Post-Effective Amendment No. 1 to Registration Statement on Form S-1
           Filed May 2, 2025
           File No. 333-284448
Dear Stanton E. Ross:

     We have reviewed your post-effective amendment 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.

Post-Effective Amendment No. 1 to Registration Statement on Form S-1
General

1.     We note that this post-effective amendment was filed to add Exhibit No.
23.1,
       Consent of RBSM LLP. Please revise to include a complete prospectus and
to provide
       the disclosures in the respective sections as requested in our comments
below.
Cover Page

2.     We note that this registration statement covers shares underlying Series
A and Series
       B Warrants that contain reset and/or    alternate cashless exercise
features. In the
       appropriate locations throughout your prospectus, your disclosure should
emphasize
       that the number of shares issuable upon the exercise of the warrants
under the reset
       provision increases as your stock price falls deeper below the initial
exercise price of
       the warrants. In addition, in order to reflect the actual dilutive
features of these
 May 15, 2025
Page 2

       securities, please compare the number of shares issuable to the number
of shares that
       are currently outstanding. To the extent that the 79,787,234 shares
registered here is
       insufficient to cover the aggregate number of shares to be issued upon
exercise of the
       warrants, please be advised that a new registration statement might be
required.
3.     We note your references in your prospectus to an "alternate cashless
exercise" of the
       Series B Warrants. The term "cashless exercise" is generally understood
to allow a
       warrant holder to exercise a warrant without paying cash for the
exercise price and
       reducing the number of shares receivable by the holder by an amount
equal in value to
       the aggregate exercise price the holder would otherwise pay to exercise
the warrants.
       In cashless exercises, it is expected that the warrant holder receives
fewer shares than
       they would if they opted to pay the exercise price in cash. Please
clarify your
       disclosure throughout the prospectus by removing the references to
"alternate cashless
       exercise" and exclusively using the term "zero exercise price" or
another appropriate
       term that conveys that, in addition to the company receiving no cash
upon the
       "alternate cashless exercise," the warrant holders would be entitled to
receive more
       shares than they would under the cash exercise terms.
4.     With respect to the Series B Warrants with an    alternate cashless
exercise    feature,
       please revise the cover page narrative and Prospectus Summary to
explain, if true, that
       as a result of this feature you do not expect to receive any cash
proceeds from the
       exercise of the Series B Warrants because it is highly unlikely that a
warrant holder
       would wish to pay an exercise price to receive one share of common stock
when they
       could choose the    alternate cashless exercise    option and pay no
money to receive
       more than one share. Further, please supplement your Use of Proceeds
disclosure by
       quantifying the amount of proceeds to the issuer assuming that no funds
are received
       from the exercise of the Series B Warrants.
5.     We note your disclosure in the header that you are offering up to
79,787,234 Series B
       Warrants to    purchase    up to 79,787,234 shares of common stock.
Given the
       existence of the "alternate cashless exercise" provision, it appears
that those warrants
       will be exercised without any purchase payment. Accordingly, revise the
header to
       reflect that the Series B Warrants have a zero exercise price or no
exercise price
       option.
Risk Factors
Risks Related to this Offering and the Ownership of Our Securities
You will experience immediate and substantial dilution..., page 18

6.     We note the potential for substantial dilution from the "alternate
cashless exercise"
       and reset provisions. With reference to the disclosure on page 18,
please revise the
       risk factor disclosure, or add a new risk factor, to address potential
dilution from the
       "alternate cashless exercise" and reset provisions that could adjust
upward the number
       of shares of common stock underlying the Series A and Series B Warrants.
The risk
       factor should disclose the maximum number of shares that may be issuable
upon
       exercise of the warrants.
We have been notified by Nasdaq of our failure to comply with certain continued
listing
requirements..., page 21
 May 15, 2025
Page 3

7.     Please revise this risk factor to disclose that this offering could
cause your common
       stock price to fall below the minimum bid price, which could result in
its shares being
       delisted from Nasdaq. Further, we note your Form 8-K filed on May 7,
2025 that you
       effected a one-for-twenty reverse stock split on May 6, 2025. Revise
your prospectus
       to disclose this event. Finally, we note that the same Form 8-K
discussed that your
       stockholders approved another reverse stock split on May 7, 2025 ranging
from one-
       for-five to one-for-one hundred. Please revise to clarify if you intend
to effectuate
       another potential reverse stock split and, if so, disclose the proposed
ratio.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

      Please contact 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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