Company: DGLY
Filing Date: 2025-05-02
Form Type: 424B3
Source: 0001641172-25-008437
Chunk: 61

Company: DIGITAL ALLY, INC.
Filing Date: 2025-05-02
Form: 424B3
Chunk 61
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 in the aggregate, constitute a material
weakness.

Remediation Activities

As part of our plan to remediate this material weakness, we are performing a full review of our internal control procedures. We have implemented, and plan to continue to implement, new controls and new processes. We have hired and plan to continue to hire additional qualified personnel and establish more robust processes to support our internal control over financial reporting, including clearly defined roles and responsibilities. The Company anticipates time being required to complete the implementation and to assess and ensure the sustainability of these controls. The material weakness will not be considered remediated until the applicable controls operate for a sufficient period of time and management has concluded, through testing, that these controls are operating effectively.

Changes in Internal Control Over Financial Reporting

We have completed the process of integrating our recent business acquisition into our overall internal control over the financial reporting process. Other than this integration, there have been no changes in our internal control over financial reporting during the year ended December 31, 2024, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting. We are continually monitoring and assessing our internal controls to ensure the appropriate design and operating effectiveness.

| Item 9B. | Other Information. |

None of the Company’s directors or officers adopted or terminated a Rule 10b5-1 trading arrangement or a non-Rule 10b5-1 trading arrangement during the Company’s fiscal quarter ended December 31, 2024.

| Item 9C. | Disclosure Regarding                            
 Foreign Jurisdictions that Prevent Inspections. |

Not applicable.

| 37 |

<div align='center'>PART III</div>

| Item 10. | Directors, Executive               
 Officers and Corporate Governance. |

<div align='center'>Directors</div>

The names of the members of our Board and our executive officers and certain
information about them as of December 31, 2024 are set forth below:

| Name                            
 of Board of Director Member (4) |     | Positions                                                                                          |     | Age |     | Director 
    Since |
| Stanton                         
 E. Ross                         |     | Chairman,                                                                                          
 President and Chief Executive Officer                                                              |     |  63 |     |     2005 |
| Leroy                           
 C. Richie (1)(2)(3)             |     | Lead                                                                                               
 Independent Director, Chairman of the Nominating Committee and Compensation Committee and attorney |     |  83 |     |     2005 |