SEC Comment Letter for DIGITAL ALLY, INC. (KUST) (CIK 0001342958) (KUST) — Jul 6, 2009
DIGITAL ALLY, INC. (KUST) (CIK 0001342958)
Date: July 6, 2009 · CIK: 0001342958 · Accession: 0000000000-09-035634
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File numbers found in text: 001-33899
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 3720
July 6, 2009
Thomas J. Heckman Chief Financial Officer Digital Ally, Inc. 7311 W. 130
th, Suite 170
Overland Park, KS 66213
Re: Digital Ally, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2008
Filed March 10, 2009
File No. 001-33899
Dear Mr. Heckman:
The Division of Corporation Finance has completed its review of your Form 10-K
and related filings and does not, at this time, have any further comments. S i n c e r e l y , L a r r y S p i r g e l A s s i s t a n t D i r e c t o r