Company: DGLY
Filing Date: 2025-09-26
Form Type: DRS
Source: 0001493152-25-015027
Chunk: 46

Company: DIGITAL ALLY, INC.
Filing Date: 2025-09-26
Form: DRS
Chunk 46
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 of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the         
 Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act of 1933, as amended, 
 and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment         
 by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense  
 of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities         
 being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent,        
 submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed      
 in the Securities Act of 1933, as amended, and will be governed by the final adjudication of such issue.                                 |

| II-6 |

<div align='center'>SIGNATURES</div>

Pursuant to the requirements of the Securities Act of 1933, the registrant has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized in the City of Overland Park, State of Kansas, on [__], 2025.

| DIGITAL    
 ALLY, INC. |                             |
| By:        |                             |
|            | Stanton E. Ross             |
|            | Chairman                    
 and Chief Executive Officer |

<div align='center'>POWER OF ATTORNEY</div>

KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Stanton E. Ross and Thomas J. Heckman, and each of them, his true and lawful attorney-in-fact and agent with full power of substitution and re-substitution, for him and in his name, place and stead, in any and all capacities to sign any or all amendments (including, without limitation, post-effective amendments) to this registration statement, any related registration statement filed pursuant to Rule 462(b) under the Securities Act of 1933 and any or all pre- or post-effective amendments thereto, and to file the same, with all exhibits thereto, and all other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact and agent, full power and authority to do and perform each and every act and thing requisite and necessary