Company: DGLY
Filing Date: 2025-11-26
Form Type: S-1
Source: 0001493152-25-025057
Chunk: 47

Company: DIGITAL ALLY, INC.
Filing Date: 2025-11-26
Form: S-1
Chunk 47
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 Overland Park, State of Kansas, on November 26, 2025.

| DIGITAL    
 ALLY, INC. |                             |
| By:        | /s/                         
 Stanton E. Ross             |
|            | Stanton E. Ross             |
|            | Chairman                    
 and Chief Executive Officer |

<div align='center'>POWER OF ATTORNEY</div>

KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Stanton E. Ross and Thomas J. Heckman, and each of them, his true and lawful attorney-in-fact and agent with full power of substitution and re-substitution, for him and in his name, place and stead, in any and all capacities to sign any or all amendments (including, without limitation, post-effective amendments) to this registration statement, any related registration statement filed pursuant to Rule 462(b) under the Securities Act of 1933 and any or all pre- or post-effective amendments thereto, and to file the same, with all exhibits thereto, and all other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact and agent, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully for all intents and purposes as he might or could do in person, hereby ratifying and confirming that said attorney-in-fact and agent, or any substitute or substitutes for him, may lawfully do or cause to be done by virtue hereof. Pursuant to the requirements of the Securities Act of 1933, the following persons in the capacities and on the dates indicated have signed this registration statement below.

Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.

| Signature           
 /s/                 
 Stanton E. Ross     |     | Title                                    
 Chief Executive Officer                  
 and Director                             |     | Date      
 November  
 26,  2025 |
|:--------------------|:----|:-----------------------------------------|:----|:----------|
| Stanton E. Ross     |     | -principal executive                     
 officer                                  |     |           |
| /s/                 
 Thomas J. Heckman   |     | Chief Financial Officer,                 
 Secretary and Treasurer                  |     | November  
 26,  2025 |
| Thomas J. Heckman   |     | -principal financial                     
 officer