Company: DGLY
Filing Date: 2025-05-02
Form Type: POS AM
Source: 0001641172-25-008438
Chunk: 1

Company: DIGITAL ALLY, INC.
Filing Date: 2025-05-02
Form: POS AM
Chunk 1
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 the following box: ☒

If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☒ (333-284448)

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

| Large               
 accelerated filer ☐ |     | Accelerated 
 filer ☐     |     | Non-accelerated 
 filer ☒         |     | Smaller             
 reporting company ☒ |     | Emerging         
 Growth Company ☐ |

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

<div align='center'>EXPLANATORY NOTE</div>

This Post-Effective Amendment No. 1 (this “Post-Effective Amendment No. 1”) to the Registration Statement on Form S-1 (Registration No. 333-284448) (the “Registration Statement”) of Digital Ally, Inc. (the “Company”) is being filed as an exhibit-only filing solely to include as an exhibit RBSM LLP’s consent (the “Consent”) to the use of its report dated May 2, 2025, with respect to the consolidated financial statements of the Company included in the Prospectus Supplement No. 1 dated May 2, 2025 filed pursuant to Rule 424(b)(3). This Post-Effective Amendment No. 1 does not modify any provision of Part I or