Company: DGLY
Filing Date: 2025-06-17
Form Type: CORRESP
Source: 0001641172-25-015435
Chunk: 1

Company: DIGITAL ALLY, INC.
Filing Date: 2025-06-17
Form: CORRESP
Chunk 1
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the “Second Reverse Stock Split”, and together with the First Reverse Stock Split, the “Reverse Stock Splits”) as if the Reverse Stock Splits occurred as of the earliest period presented. The par value per share of the Company’s common stock was not affected by the Reverse Stock Splits. Post-Effective Amendment No. 2 relates solely to the registration of shares of common stock issuable upon exercise of Series A Warrants to purchase one share of common stock and Series B Warrants to purchase one share of common stock that were previously sold in connection with a firm commitment, underwritten offering that closed on February 14, 2025.

Cover Page

| 2. | We note that this registration                                                                                                         
 statement covers shares underlying Series A and Series B Warrants that contain reset and/or “alternate cashless exercise”              
 features. In the appropriate locations throughout your prospectus, your disclosure should emphasize that the number of shares issuable 
 upon the exercise of the warrants under the reset provision increases as your stock price falls deeper below the initial exercise      
 price of the warrants. In addition, in order to reflect the actual dilutive features of these securities, please compare the number    
 of shares issuable to the number of shares that are currently outstanding. To the extent that the 79,787,234 shares registered here    
 is insufficient to cover the aggregate number of shares to be issued upon exercise of the warrants, please be advised that a new       
 registration statement might be required.                                                                                              |

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 31 of Post-Effective Amendment No. 2.

| 3. | We note your references                                                                                                              
 in your prospectus to an “alternate cashless exercise” of the Series B Warrants. The term “cashless exercise”                        
 is generally understood to allow a warrant holder to exercise a warrant without paying cash for the exercise price and reducing the  
 number of shares receivable by the holder by an amount equal in value to the aggregate exercise price the holder would otherwise     
 pay to exercise the warrants. In cashless exercises, it is expected that the warrant holder receives fewer shares than they would    
 if they opted to pay the exercise price in cash. Please clarify your disclosure throughout the prospectus by removing the references 
 to “alternate cashless exercise” and exclusively using the term “zero exercise price” or another appropriate                         
 term that conveys that, in addition to the company receiving