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
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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.