# EDGAR Filing Document

**Accession Number:** 0001342958
**File Stem:** 0001641172-25-016440
**Filing Date:** 2025-6
**Character Count:** 2563
**Document Hash:** 56ce766eb5dfdc4063cf167518399569
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-016440.hdr.sgml**: 20250829

**ACCESSION NUMBER**: 0001641172-25-016440

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250625

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** DIGITAL ALLY, INC.
- **CENTRAL INDEX KEY:** 0001342958
- **STANDARD INDUSTRIAL CLASSIFICATION:** RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 200064269
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 6366 COLLEGE BLVD.
- **CITY:** OVERLAND PARK
- **STATE:** KS
- **ZIP:** 66211
- **BUSINESS PHONE:** 913-232-5349

**MAIL ADDRESS:**
- **STREET 1:** 6366 COLLEGE BLVD.
- **CITY:** OVERLAND PARK
- **STATE:** KS
- **ZIP:** 66211

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DIGITAL ALLY INC
- **DATE OF NAME CHANGE:** 20051031

**DIGITAL ALLY, INC.**

**6366 College Blvd.**

**Overland Park, KS 66211**

June 25, 2025

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

100 F St., NE

Washington, D.C. 20549

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| | |
|:---|:---|
| **RE:** | **Digital Ally, Inc. (the "Company")** |
|  | **File No. 333-284448** |
|  | **Registration Statement on Form S-1** |

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Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Act"), Digital Ally, Inc. (the "Registrant") hereby requests that the United States Securities and Exchange Commission (the "Commission") take appropriate action to accelerate the effective date of the above-referenced registration statement (the "Registration Statement") so as to become effective on Friday, June 27, 2025, at 5:00 p.m. Eastern Time, or as soon thereafter as practicable.

The Registrant understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Registrant is aware of its responsibilities under the Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed sale of the securities specified in the Registration Statement.

Once the Registration Statement is effective, please orally confirm the event with our counsel, Sullivan & Worcester LLP, by calling Joseph Segilia at 212-660-3027.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| DIGITAL ALLY, INC. | DIGITAL ALLY, INC. |
| By: | */s/ Stanton E. Ross* |
|  | Stanton E. Ross |
|  | Chief Executive Officer |

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