Company: DGLY
Filing Date: 2025-06-17
Form Type: CORRESP
Source: 0001641172-25-015435
Chunk: 2

Company: DIGITAL ALLY, INC.
Filing Date: 2025-06-17
Form: CORRESP
Chunk 2
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 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.                                      |

Response: In response to the Staff’s comment, we respectfully submit that we have revised the disclosure on the cover page and on pages 4, 17, 26, 27 and 30 of Post-Effective Amendment No. 2.

| 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.                                                             |

Response: In response to the Staff’s comment, we respectfully submit that we have revised the disclosure on the cover page and on pages 4, 17 and 23 of Post-Effective Amendment No. 2. We respectfully note for the Staff that our Use of Proceeds disclosure on page 23 already quantifies 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.                                                                                                        |

Response: In response to the Staff’s comment, we respectfully submit that we have revised the disclosure on the header of Post-Effective Amendment No. 2.

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