Company: DGLY
Filing Date: 2025-02-11
Form Type: CORRESP
Source: 0001493152-25-005894
Chunk: 0

Company: DIGITAL ALLY, INC.
Filing Date: 2025-02-11
Form: CORRESP
Chunk 0
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<div align='center'>February 11, 2025</div>

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

| RE: | Digital                                                             
 Ally, Inc. (CIK: 0001342958)                                        |
|     | Registration                                                        
 Statement No. 333-284448 on Form S-1 (the “Registration Statement”) |

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Securities Act”), Aegis Capital Corp. hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 5:00 p.m. Eastern Time, February 12, 2025, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Securities Act, please be advised that we will distribute as many electronic copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution.

The undersigned has complied and will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

| By: | AEGIS                   
 CAPITAL CORP.           |             |
|     | By:                     | /s/         
 Robert Eide |
|     | Name:                   
 Robert Eide             |             |
|     | Title:                  
 Chief Executive Officer |             |