Company: DGLY
Filing Date: 2025-02-10
Form Type: CORRESP
Source: 0001493152-25-005760
Chunk: 0

Company: DIGITAL ALLY, INC.
Filing Date: 2025-02-10
Form: CORRESP
Chunk 0
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<div align='center'>DIGITAL ALLY, INC.

14001 Marshall Drive

Lenexa, KS 66215</div>

February 10, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

100 F St., NE

Washington, D.C. 20549

| RE: | Digital                    
 Ally, Inc. (the “Company”) |
|     | File                       
 No. 333-284448             |
|     | 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 Wednesday, February 12, 2025, at 5:00 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 Joseph Segilia at 212-660-3027.

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