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SEC Company Response from DIGITAL ALLY, INC. (KUST) (CIK 0001342958) (KUST) — Sep 10, 2015

DIGITAL ALLY, INC. (KUST) (CIK 0001342958)
Date: Sept. 10, 2015 · CIK: 0001342958 · Accession: 0001493152-15-004270

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File numbers found in text: 333-206699

Date
September 10, 2015
Author
By
Form
CORRESP
Company
DIGITAL ALLY, INC. (KUST) (CIK 0001342958)

Letter

Division of Corporation Finance United States Securities and Exchange Commission Washington, D.C. 20549 Attention: Larry Spirgel, Assistant Director Re: Request for Effectiveness for Digital Ally, Inc. Registration Statement on Form S-3 (File No. 333-206699)

Dear Mr. Spirgel:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Digital Ally, Inc. (the “Registrant”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement to 5:00 P.M. (EDT) on Tuesday, September 15, 2015, or as soon thereafter as possible.

In connection with this request, the Registrant acknowledges that:

1. Should the Securities and Exchange Commission (the “Commission”) or the staff (the “Staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

2. The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

3. The Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We request that we be notified of such effectiveness by a call or email to me at (913) 232-5349 tom.heckman@digitalallyinc.com, and that the effectiveness also be confirmed in writing. Thank you.

Sincerely yours,
DIGITAL ALLY, INC.

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CORRESP
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     CORRESP

DIGITAL ALLY, INC.

9705 Loiret Blvd.

Lenexa, KS 66219

September 10, 2015

BY EDGAR

Division of Corporation Finance

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

    Attention:
    Larry Spirgel, Assistant Director

    Re:
    Request for Effectiveness for Digital Ally, Inc.

    Registration Statement on Form S-3 (File No. 333-206699)

Dear Mr. Spirgel:

Pursuant to Rule 461 under the Securities Act
of 1933, as amended, Digital Ally, Inc. (the “Registrant”) hereby requests acceleration of the effectiveness of the
above-referenced Registration Statement to 5:00 P.M. (EDT) on Tuesday, September 15, 2015, or as soon thereafter as possible.

In connection with this request, the Registrant
acknowledges that:

 1. Should the Securities and Exchange Commission (the “Commission”) or the staff (the “Staff”), acting
pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with
respect to the filing;

 2. The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does
not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 3. The Registrant may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated
by the Commission or any person under the federal securities laws of the United States.

We request that we be
notified of such effectiveness by a call or email to me at (913) 232-5349 tom.heckman@digitalallyinc.com, and that the
effectiveness also be confirmed in writing. Thank you.

    Sincerely yours,

    DIGITAL ALLY, INC.

    By:
    /s/ Thomas J. Heckman

    Thomas J. Heckman

    Chief Financial Officer and Secretary