Company: DGLY
Filing Date: 2025-01-16
Form Type: CORRESP
Source: 0001493152-25-002491
Chunk: 0

Company: DIGITAL ALLY, INC.
Filing Date: 2025-01-16
Form: CORRESP
Chunk 0
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<div align='center'>Digital Ally, Inc.

14001 Marshall Drive

Lenexa, KS 66215</div>

January 16, 2025

Via EDGAR

Jenny O’Shanick and Asia Timmons-Pierce

Division of Corporation Finance

Office of Manufacturing

100 F Street, NE

Securities and Exchange Commission

Washington, D.C. 20549

| Re: | Digital               
 Ally, Inc.            
 Registration          
 Statement on Form S-1 
 Filed                 
 December 30, 2024     |
|:----|:----------------------|
|     | File                  
 No. 333-284092        |

Ladies and Gentlemen:

This correspondence responds to the letter, dated January 8, 2025, received from the staff of the Securities and Exchange Commission (the “ Staff”) regarding the above-mentioned Registration Statement on Form S-1 filed on December 30, 2024 (the “ Registration Statement”) by Digital Ally, Inc. (the “ Company”, “ we”, “ us” or “ our”). For convenience, the Staff’s comments are restated below in bold text, with the comments followed by our responses. We are concurrently filing with this letter Amendment No. 1 to the Registration Statement on Form S-1 (“ Amendment No. 1”).

Registration Statement on Form S-1

General

Response: In response to the Staff’s comment, we respectfully submit that we are eligible to incorporate by reference pursuant to General Instruction VII.C of Form S-1 because the Registration Statement was initially filed prior to our fiscal year ending December 31, 2024.

Response: In response to the Staff’s comment, we have updated our compensation disclosure in the Amendment to reflect the fiscal year ended December 31, 2024 starting on page 23.

| 3. | Please                                                                                                                                    
 disclose that you have received a notice from Nasdaq indicating that you are no longer in compliance with Nasdaq Listing Rule 5550(b)(1). 
 Please add related disclosure to the prospectus summary, as well as risk factor disclosure related to the potential delisting from        
 the exchange.                                                                                                                             |

Response: In response to the Staff’s comment, we have disclosed that we have received a notice from Nasdaq indicating that we are no longer in compliance with Nasdaq Listing Rule 5550(b)(1) in the prospectus summary on page 4 and in the risk factors on page 19 in the Amendment.

| 4. |