Company: DGLY
Filing Date: 2025-10-21
Form Type: DRS
Source: 0001493152-25-018831
Chunk: 26

Company: DIGITAL ALLY, INC.
Filing Date: 2025-10-21
Form: DRS
Chunk 26
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 information regarding the issuances of those shares of common stock, see “The Transaction” section above. We are registering the shares of common stock in order to permit the Selling Stockholder to offer the Shares for resale from time to time. The Selling Stockholder have not had any material relationship with us within the past three years.

The table below lists the Selling Stockholder and other information regarding the beneficial ownership of the shares of common stock by each of the Selling Stockholder. The second column lists the number of shares of common stock beneficially owned by each Selling Stockholder, based on 1,727,421 shares of common stock issued and outstanding, as of October 15, 2025. The third column lists the shares of common stock being offered by this prospectus by the Selling Stockholder.

In accordance with the terms of a registration rights agreement with the Selling Stockholder, this prospectus generally covers the resale of the number of shares of common stock issued to the Selling Stockholder as described in “The Transaction” section above. The fourth column assumes the sale of all of the common stock offered by the Selling Stockholder pursuant to this prospectus.

The Selling Stockholder may sell all, some or none of their common stock in this offering. See “Plan of Distribution.”

|                             |     | Number of shares of Common Stock Owned Prior to Offering |   |     |         |   |   |     | Maximum Number of shares of Common Stock to be Sold Pursuant to this Prospectus |     | Number of shares of Common Stock Owned After Offering |   |     |         |   |   |
| Name of Selling Stockholder |     | Number                                                   |   |     | Percent |   |   |     |                                                                          Number |     | Number                                                |   |     | Percent |   |   |
| Yield Point NY LLC (1)      |     |                                                          | 0 |     |         | 0 | % |     |                                                                       3,397,186 |     |                                                       | 0 |     |         | 0 | % |

| (1) | The business address of                                                                                                            
 Yield Point NY, LLC is 23 Tammy Rd, Spring Valley, NY 10977. As manager of Yield Point NY, LLC, Ari Kluger may be deemed to be the 
 beneficial owner of the shares reported herein.                                                                                    |

| 15 |

<div align='center'>USE OF PROCEEDS</div>

We will not receive any of the proceeds from the sale of the Shares by the Selling