Company: DGLY
Filing Date: 2025-02-11
Form Type: S-1/A
Source: 0001493152-25-005949
Chunk: 305

Company: DIGITAL ALLY, INC.
Filing Date: 2025-02-11
Form: S-1/A
Chunk 305
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 Share of Common Stock

One Series B Warrant to Purchase One Share of Common Stock

79,787,234Pre-Funded Units, with each Pre-Funded Unit consisting of:

One Pre-Funded Warrant to Purchase One Share of Common Stock

One Series A Warrant to Purchase One Share of Common Stock

One Series B Warrant to Purchase One Share of Common Stock

79,787,234Shares of Common Stock Underlying the Pre-Funded Warrants

79,787,234Shares of Common Stock Underlying the Series A Warrants

79,787,234Shares of Common Stock Underlying the Series B Warrants

Digital Ally, Inc.

PRELIMINARY PROSPECTUS

Aegis Capital Corp.

, 2025</div>

<div align='center'>PART II

INFORMATION NOT REQUIRED IN PROSPECTUS</div>

ITEM 13. OTHER EXPENSES OF ISSUANCE AND DISTRIBUTION

The following table sets forth all costs and expenses, other than the estimated underwriting discounts and commissions payable by us, in connection with the offer and sale of the securities being registered. All amounts shown are estimates except for the SEC registration fee and the FINRA filing fee.

|                                                |     | Amount |            |
|:-----------------------------------------------|:----|:-------|-----------:|
| SEC registration fee                           |     | $      |  11,224.14 |
| FINRA filing fee                               |     |        |  11,496.88 |
| Legal fees and expenses                        |     |        | 200,000.00 |
| Accounting fees and expenses                   |     |        |  80,000.00 |
| Transfer agent and registrar fees and expenses |     |        |   7,500.00 |
| Miscellaneous fees and expenses                |     |        |  12,271.52 |
| Total                                          |     | $      | 322,492.54 |

ITEM 14. INDEMNIFICATION OF DIRECTORS AND OFFICERS

Under Nevada law, a corporation may include in its articles of incorporation a provision that eliminates or limits the personal liability of a director to the corporation or its stockholders for monetary damages for breach of fiduciary duties as a director, but no such provision may eliminate or limit the liability of a director (a) for any breach of his or her fiduciary duty as a director, (b) for acts or omissions not in good faith or that involve intentional misconduct, fraud or