SEC Comment Letter for DIGITAL ALLY, INC. (KUST) (CIK 0001342958) (KUST) — Apr 12, 2017
DIGITAL ALLY, INC. (KUST) (CIK 0001342958)
Date: April 12, 2017 · CIK: 0001342958 · Accession: 0000000000-17-012611
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-217119
Letter
Mail Stop 3720 April 12 , 2017 Stanton E. Ross President and Chief Executive Officer Digital Ally, Inc. 9705 Loiret Blvd. Lenexa, Kansas 66219
Re: Digital Ally , Inc. Registration Statement on Form S-3 Filed April 3 , 2017 File No. 333-217119
Dear Mr. Ross :
This is to advise you that we have not reviewed , and will not review , your registration statement .
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Gregory Dundas, Attorney -Advisor, at (202) 551 -3436 with any quest ions.
Sincerely,
/s/ Larry Spirgel
Show Raw Text
Mail Stop 3720 April 12 , 2017 Stanton E. Ross President and Chief Executive Officer Digital Ally, Inc. 9705 Loiret Blvd. Lenexa, Kansas 66219 Re: Digital Ally , Inc. Registration Statement on Form S-3 Filed April 3 , 2017 File No. 333-217119 Dear Mr. Ross : This is to advise you that we have not reviewed , and will not review , your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Gregory Dundas, Attorney -Advisor, at (202) 551 -3436 with any quest ions. Sincerely, /s/ Larry Spirgel Larry Spirgel Assistant Director AD Office 11 - Telecommunications cc: Thomas J. Heckman Christian J. Hoffmann, III, Esq.