Company: DGLY
Filing Date: 2025-02-06
Form Type: CORRESP
Source: 0001493152-25-005146
Chunk: 0

Company: DIGITAL ALLY, INC.
Filing Date: 2025-02-06
Form: CORRESP
Chunk 0
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<div align='center'>Digital Ally, Inc.

14001 Marshall Drive

Lenexa, KS 66215</div>

February 6, 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.            
 Registration          
 Statement on Form S-1 
 Filed                 
 January 24, 2025      |
|:----|:----------------------|
|     | File                  
 No. 333-284448        |

Ladies and Gentlemen:

This correspondence responds to the verbal comments received from the staff of the Securities and Exchange Commission (the “ Staff”) regarding the above-mentioned Registration Statement on Form S-1 filed on January 24, 2025 (the “ Registration Statement”) 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. 1 to the Registration Statement on Form S-1 (“ Amendment No. 1”).

Registration Statement on Form S-1

General

Response: In response to the Staff’s comment, we respectfully submit that we have removed references to incorporation by reference in Amendment No. 1.

We hope the foregoing has been responsive to your comments. If you have any questions or comments regarding the foregoing, please contact Joseph E. Segilia, Esq. at (212) 660-3027 or jsegilia@sullivanlaw.com.

Very truly yours,

| /s/                         
 Stanton E. Ross             |
| Stanton                     
 E. Ross                     |
| Chairman                    
 and Chief Executive Officer |
| Digital                     
 Ally, Inc.                  |

| cc: | David                                         
 E. Danovitch, Esq., Sullivan & Worcester LLP  
 Joseph                                        
 E. Segilia, Esq., Sullivan & Worcester LLP    
 Aaron                                         
 M. Schleicher, Esq., Sullivan & Worcester LLP |