Company: DGLY
Filing Date: 2025-06-17
Form Type: CORRESP
Source: 0001641172-25-015435
Chunk: 0

Company: DIGITAL ALLY, INC.
Filing Date: 2025-06-17
Form: CORRESP
Chunk 0
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<div align='center'>Digital Ally, Inc.

6366 College Blvd.

Overland Park, KS 66211</div>

June 17, 2025

Via EDGAR

Jenny O’Shanick and Asia Timmons-Pierce

Division of Corporation Finance

Office of Manufacturing

100 F Street, NE

Securities and Exchange Commission

Washington, D.C. 20549

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

Ladies and Gentlemen:

This correspondence responds to the comments received from the staff of the Securities and Exchange Commission (the “ Staff”) regarding the above-mentioned Post-Effective Amendment No. 1 to Registration Statement on Form S-1 filed on May 2, 2025 (“ Post-Effective Amendment No. 1”) by Digital Ally, Inc. (the “ Company”, “ we”, “ us” or “ our”). For convenience, the Staff’s comments are restated below in bold text, with the comments followed by our responses. We are concurrently filing with this letter Amendment No. 2 to the Registration Statement on Form S-1 (“ Post-Effective Amendment No. 2”).

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.                                                          |

Response: In response to the Staff’s comment, we respectfully submit that we have revised Post-Effective Amendment No. 1 to include a complete prospectus and to provide the disclosures in the respective sections as requested in your comments in Post-Effective Amendment No. 2. All historical share and per-share amounts reflected throughout Post-Effective Amendment No. 2 have been adjusted to reflect the one-for-twenty reverse stock split that became effective as of 5:30 p.m. Eastern Time on May 6, 2025 (the “First Reverse Stock Split”) and the one-for-one hundred reverse stock split that became effective at 5:30 p.m. Eastern Time on May 22, 2025 (