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SEC Comment Letter for DIGITAL ALLY, INC. (KUST) (CIK 0001342958) (KUST) — Sep 11, 2019

DIGITAL ALLY, INC. (KUST) (CIK 0001342958)
Date: Sept. 11, 2019 · CIK: 0001342958 · Accession: 0000000000-19-013453

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File numbers found in text: 333-233634

Date
September 11, 2019
Author
Stanton E. Ross
Form
UPLOAD
Company
DIGITAL ALLY, INC. (KUST) (CIK 0001342958)

Letter

September 11, 2019 Stanton E. Ross Chief Executive Officer Digital Ally Inc. 9705 Loiret Boulevard Lenexa, Kansas 66219 Re:Digital Ally Inc Registration Statement on Form S-1 Filed September 5, 2019 File No. 333-233634 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 Adviser, at (202) 551-3436 with any questions. Sincerely, Division of Corporation Finance Office of Telecommunications cc: David Danovitch, Esq.

Show Raw Text
September 11, 2019
Stanton E. Ross
Chief Executive Officer
Digital Ally Inc.
9705 Loiret Boulevard
Lenexa, Kansas 66219
Re:Digital Ally Inc
Registration Statement on Form S-1
Filed September 5, 2019
File No. 333-233634
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 Adviser, at (202) 551-3436 with any questions.
Sincerely,
Division of Corporation Finance
Office of Telecommunications
cc:       David Danovitch, Esq.