SEC Comment Letter for DIGITAL ALLY, INC. (KUST) (CIK 0001342958) (KUST) — Apr 20, 2015
DIGITAL ALLY, INC. (KUST) (CIK 0001342958)
Date: April 20, 2015 · CIK: 0001342958 · Accession: 0000000000-15-022055
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File numbers found in text: 001-33899
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April 20, 2015 Stanton E. Ross President and Chief Executive Office Digital Ally, Inc. 9705 Loiret Blvd. Lenexa, KS 66219 Re: Digital Ally, Inc. Preliminary Proxy Statement on Schedule 14A Filed April 13, 2015 File No. 001-33899 Dear Mr. Ross : We have completed our review of your filings . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are re sponsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Celeste M. Murphy for Larry Spirgel Assistant Director cc: Christian J. Hoffmann III, Esq.