Company: DGLY
Filing Date: 2025-06-17
Form Type: CORRESP
Source: 0001641172-25-015435
Chunk: 3

Company: DIGITAL ALLY, INC.
Filing Date: 2025-06-17
Form: CORRESP
Chunk 3
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” and reset provisions. With reference to the disclosure                    
 on page 18, please revise the risk factor disclosure, or add a new risk factor, to address potential dilution from the “alternate         
 cashless exercise” and reset provisions that could adjust upward the number of shares of common stock underlying the Series               
 A and Series B Warrants. The risk factor should disclose the maximum number of shares that may be issuable upon exercise of the warrants. |

Response: In response to the Staff’s comment, we respectfully submit that we have revised the disclosure on the cover page and on pages 4 and 17 of Post-Effective Amendment No. 2.

We have been notified by Nasdaq of our failure to comply with certain continued listing requirements..., page 21

Response: In response to the Staff’s comment, we respectfully submit that we have revised the disclosure on the cover page and on pages 1, 4, 20 and 31 of Post-Effective Amendment No. 2.

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 |